The annual license tax shall be due and payable and, if not paid shall become delinquent, as follows:
B. The amount of the per-barrel tax shall be due and payable on the first day of the month next succeeding each calendar quarter, and shall become delinquent if not paid on or before the last day of said month.
(Ord. 70-11-667 § 1 (part): prior code § 5.08.040(B) (Ord. 533 § 2 (part), 1962; Ord. 494 § 42.5(b), 1960))