(a) License fees and/or taxes shall be established from time to time by resolution of the city council.
(b) The amounts set from time to time by the city council for each business subject to business license requirement shall be payable in advance on the first day of July of each year. Amounts payable for licensing new operations commenced after the first day of July shall be paid prior to the actual transaction or carrying on of such business in the city and shall not be prorated. (Ord. No. 1006, § 2 (part); Ord. No. 1228, § 3.)