On all occupations and businesses, except telephone companies, on which the occupation tax is levied at a yearly rate, the year for such tax shall be deemed to begin on May 1 of each year and shall end on April 30 following and the occupation tax for that year shall be due and payable in advance on May 1 of every year and thereafter shall be delinquent.
On all occupations or businesses on which the occupation tax is levied at a monthly, daily or weekly rate, the tax shall be due and payable in advance before the business begins, for the number of months, days or weeks, as the case may be, for which the occupation or business is to be carried on within the taxing year.