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identification of a vehicle for which a business license tax has been paid, such tag or plate shall be affixed to the vehicle in accordance with the pertinent regulations of the Director of Finance. SECTION 6122 License Tax - How and When Payable Ail license taxes shall be paid in the legal currency of the United States at the Finance Department of the City. The license taxes required to be paid by the provisions of this Chapter, except gross receipts license taxes, shall be past due the first day of February of each year, or Febrary 1, May 1, August 1, November 1, if paid quarterly. All required reports of gross receipts shall be filed no later than the last day of February. The license tax for the current year shall be based on the filed gross receipts statement and shall be past due on April 1 if paid annually or April 1, May 1, August 1, November 1 if paid quarterly. Any business holding a currently valid Santa Aha business license tax receipt and desiring to pay quarterly may do so by making application and paying a quarterly fee equal to thirty-five per cent of the annual rate. All daily or monthly license taxes shall be paid in advance. SECTION 6122.1 Amount and Time No greater or less amount of money shall be charged or received for any license than is provided in this Chapter, and no license shall be sold or issued for any period of time other than is provided in this Chapter. SECTION 6122.2 Term of License Ail annual licenses shall be for the period of one year beginning January 1 and ending December 31. All quarterly licenses shall be for the period of three months beginning: January 1 and ending March 31; April 1 and ending June 30= July 1 and ending September 30; October 1 and ending December 31. SECTION 6123 Term of New License All new licenses shall be for the period of time remaining in the current year and shall expire on the thirty-first day of December next following. SECTION 6123.1 New Business License Tax A license tax for a new business shall be paid in advance of any business activity being undertaken. (a) Ail new businesses for whom flat fees are made the basis for fixing the amount of such license shall pay an amount equal to one-twelfth of the annual fee therefore for each month. and fraction of month remaining during the period for which the new license is issued. (b) Ail new businesses for whom the gross receipts of such business is made the basis for fixing the amount of such license shall pay an amount based as follows: (1) An estimate will be made of the gross receipts anticipated during the term of the license. (2) Such estimate shall be projected on the basis of a full year and the license tax determined by such estimate. (3) The actual amount of license tax to be paid to the City shall be one-twelfth of such annual license tax for each month and fraction of month remaining during the period for which the new license is issued. - 7 -