(A) The annual license tax shall be paid in advance on January 1 of each year. If a person fails to pay any license fee by January 31, that person shall also be assessed a late fee in an amount to be determined by the City Council.
(B) For any businesses, trades or occupations, every person shall pay the City Clerk before engaging in any business, trade or occupation.
(Prior Code, § 3-1.05) (Ord. 792, passed - -1999; Ord. 855, passed - -2006)