(A) If license taxes are not paid by July 1 of each year, after that date they shall be deemed delinquent, and subject to the remedies and prosecutions as set out in this chapter.
(B) If any person begins any business or the exercise of any privilege requiring a license under this chapter after June 30 of any year, and prior to June 30 of the following year, the person shall apply for and obtain a town license for conducting the business or exercising the privilege in advance and before the beginning of the business or the exercise of the privilege. A failure to so apply and obtain a license shall be and constitute a delinquent payment of the town license tax due, and the person shall be subject to the remedies and prosecutions set out in this chapter.
(1977 Code, § 16-4)