Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on January 1 of each year; provided, that license taxes covering new operations commenced after January 1 may be prorated quarterly for the balance of the license period:
(A) Semiannual license taxes on January 1 and July 1 each year;
(B) Quarterly license taxes on January 1, April 1, July 1 and October 1 of each year;
(C) Daily license taxes each day in advance.
('81 Code, § 5.04.040)