The term for the tax on the doing of business under a Class C liquor license shall be deemed to be the 12-month period beginning with November 1 of each year and ending October 31 following. During the license year, no license shall be issued for a sum less than the amount of the annual license fee as fixed in this chapter, regardless of the time when the application for such license has been made, except that when there is a purchase of an existing licensed business and a new license of the same class is issued; or upon the issuance of a new license for a location which has not been previously licensed, the license fee and occupation taxes shall be prorated on a quarterly basis as of the date of the issuance.
(Ord. 3835, passed - -2005)