5.06.030 WHEN TAXES AND PERMITS DUE.

All taxes and permit fees provided herein to be paid annually shall be due and payable and be effective as follows:

(1) Business Taxes. As established by resolution of the Council or, in the case of a new business, prior to its commencement. They shall be valid only for the period of the certificate issued.

(2) Permits. On July 1st of each year. If payable semi-annually, they shall be due and payable on the first day of July and the first day of January of each year. If payable quarterly, they shall be due and payable on the first day of July, the first day of October, the first day of January and the first day of April of each year. They shall be valid only for the period issued.