CHAPTER 19. LICENSES.*

Sec. 19-20. License tax; how and when payable.

Unless otherwise specifically provided, all annual license taxes measured by gross receipts shall be due and payable in advance on the first day of January of each year; provided, that license taxes covering new operations commenced after the first day of January may be prorated for the balance of the license period.

All other annual license taxes shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering new operations commenced after the first day of July may be prorated for the balance of the license period.

Annual licensees, at their option, may pay the annual tax in two equal installments, one-half on renewal date and the balance on the first day of July or January following the prescribed renewal date.

Annual licensees measured by gross receipts on effective date of this chapter shall pay in advance on the first day of April, 1968, three-fourths of their annual license fee to cover the period April 1 to December 31, 1968, or, at their option, one-third of such amount on April 1, 1968, and the balance on July 1, 1968. All other annual licensees shall pay in advance one-fourth of the annual license tax to cover the quarterly period April through June 1968 to normal renewal date on the first day of July, 1968. (See Section 19-40 for unexpired license provision.)

Except as otherwise herein provided, license taxes, other than annual, shall be due and payable in advance as follows:

(a) Quarterly license taxes on the first day of January, April, July and October of each year;

(b) Daily license taxes in advance each day. (Ord. No. 1353 (NCS), § 1.)