(A) Unless otherwise specifically provided, all annual business taxes, under the provisions of this Chapter shall be due and payable in advance on January 1 of each year; provided, that business taxes covering new operations, commenced after January 1, may be prorated for the balance of the business period.
(B) Except as otherwise provided in this chapter, business taxes, other than annual, required under this chapter shall be due and payable as follows:
1. Semiannual business taxes, on January 1 and July 1 of each year;
2. Quarterly business taxes, January 1, April 1, July 1 and October 1 of each year;
3. Monthly business taxes, on the first day of each and every month;
4. Weekly flat rate business taxes on Monday of each week in advance;
5. Daily flat rate business taxes each day in advance;
6. Other flat rate business taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period. (Ord. 621-94, 12-20-1994)