A. Payment Of Tax; Securing Of License: 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 title or by any other ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor.
B. Issuance Of License: 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. (1986 Code § 5-1)
C. License Expiration; Proration Of Tax: Annual licenses shall expire on June 30 of the year for which they are issued. When an annual license is issued after July 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; provided, that the minimum tax for a part of a year shall be one-twelfth (1/12) of the required annual tax. (1986 Code § 5-1; amd. 2005 Code)