All business tax certificates issued pursuant to this title shall expire, unless renewed on the date on which the tax is payable for the succeeding certificate. In no case shall any mistake made by the collector in stating the amount of the business tax fee prevent or prejudice the collection of what shall be actually due from anyone carrying on any trade, calling, profession, or occupation subject to a tax under this title.
A. All business taxes due under the terms of this title, except the first tax payment for businesses with a fixed place of business, shall be payable in advance of the applicable tax period prescribed as follows:
1. Unless otherwise specifically provided, all annual taxes under the provisions of this title shall be due and payable in advance, on the first day of July, and shall be considered delinquent if unpaid at five p.m. on the last day of month in which the business tax was due and payable.
2. Unless otherwise specifically provided, all semi-annual taxes under the provisions of this title shall be due and payable in advance, on the first day of January and July, and shall be considered delinquent if unpaid at five p.m. on the last day of month in which the business tax was due and payable.
3. Unless otherwise specifically provided, all quarterly taxes under the provisions of this title shall be due and payable in advance, on the first day of January, April, July and October and shall be considered delinquent if unpaid at five p.m. on the last day of the month in which the business tax was due and payable.
4. Unless otherwise specifically provided, all monthly taxes under the provisions of this title shall be due and payable in advance, on the first day of each month for which the business tax is due and payable and shall be considered delinquent if unpaid at five p.m. on that date.
5. Unless otherwise specifically provided, all daily taxes under the provisions of this title shall be due and payable in advance, on the effective date and shall be considered delinquent if unpaid at five p.m. on that date.
B. An entity which opens a new business with a fixed place of business any time during the year shall apply for a business tax certificate upon commencement of such business and shall be delinquent if taxes due under the provisions of this title are not paid on or before the last day of the month in which business commenced. (Ord. 9517 § 1 (part), 1995: prior code § 6023)