Unless otherwise specifically provided in this chapter, all license taxes imposed by this chapter shall be due and payable as follows:
A. Annual license taxes shall be due and payable in advance on the first day of January of each year; provided, however, that the annual license tax due for any business started subsequent to said date in any year shall be due and payable on the date such business is started; and provided, further, that if the date such business is started is on or after the first day of July, the taxes for the remainder of the year shall be one-half of the annual tax prescribed for the business.
B. Semiannual license taxes shall be due and payable in advance on the first day of January and the first day of July of each year; provided, however, that the tax due for any business started after the commencement of the semiannual periods shall be payable without proration on the date such business is started and shall cover the remainder of the semiannual period.
C. Daily flat-rate license taxes shall be paid in advance and shall be delinquent if not paid before the close of business of the day prior to the date for which the license is required.
(Prior code § 5.04.220 (Ord. 494 § 19, 1960))
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