The taxes imposed under this article, shall be payable to the License Tax Officer by the person operating or managing any device subject to such tax, unless such tax shall first be paid by the person owning or leasing such device. In the case of any device installed for use or available for rental on or before January 1, 1968, such tax shall be payable on or before January 1, 1968, in the case of any such device installed for use after January 1, 1968, such tax shall be payable at the time of installation or first rental. No deduction or refund of any tax under this article shall be granted in the case of any tax payable for less than a full calendar year, nor in the case of any device destroyed, stolen, sold or otherwise disposed of or transferred after payment of the tax. (Ord. 84-1967 §3.)