A. Tax: It is unlawful for any person, firm, association or corporation to engage in, exercise or pursue any business, profession, trade, occupation or privilege for which a license tax is levied by this chapter or by any other ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor. Upon making proper application to the city clerk, the payment of the license tax and fulfillment of any other condition which may be prescribed by law and/or ordinance, the city clerk shall issue a license therefor. Such license taxes shall be credited to the general fund of the city.
B. Term: Annual licenses shall expire on April 30 of the year for which they are issued. When an annual license is issued after May 1 for the remainder of the year to a person, firm, association or corporation just beginning to engage in, exercise or pursue a business, profession, trade occupation or privilege, the tax collected shall be a fractional part of the annual tax equal to the fraction of the year remaining, in an amount such as established by resolution of the city council. (1989 Code § 9-103; amd. 2002 Code)