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In every case where a licensee exercises a right under this chapter to elect an alternate tax assessment basis the effect of said election shall be as follows: (a) In the event an existing licensee elects to convert their annual license assessment to an alternate tax assessment basis with an annual term beginning one or more calendar quarters before the commencement of their pre-existing tax assessment basis and ending one or more calendar quarters after the conclusion of their pre-existing tax assessment basis, then their initial alternate tax assessment shall be subject to a quarterly proration to account for the reduced number of calendar quarters remaining in the term of the newly elected tax assessment. (b) In the event an existing licensee elects to convert their annual license assessment to an alternate tax assessment basis with an annual term beginning one or more calendar quarters after the commencement of their pre- existing tax assessment basis and ending one or more calendar quarters after the conclusion of their pre-existing tax assessment basis, then their pre-existing tax assessment shall be retroactively increased prorata by the number of quarters necessary to account for the quarterly periods remaining between the conclusion of their pre-existing licensing term and the commencement of their alternate tax assessment licensing term. Sec. 21-120h. Home-based businesses, home occupations. HOME-BASED BUSINESS/HOME OCCUPATION .......................................... $165.00 A SECTION 7: The elective alternate flat rate home-based business/home occupation business license tax fee adopted pursuant to Section (6) of this ordinance shall be applicable to any person in arrears for business license taxes related to a home-base business or occupation in the city effective January 1, 2010. The prior payment of business license taxes due for home-based businesses or occupations, by any other person not in arrears for said taxes shall not be deemed to constitute grounds for a request for a refund pursuant section 21-87(c). SECTION 8: That sections 21-3, 21-12, 21-16, 21-41, 21-43, 21-44, 21-49, 21-60, 21-64, 21-80.1, 21-83.1, 21-93.1, 21-100, 21-115, 21-118.1, 21-119.1, 21-119.2, 21- 119.3, 21-120h, 21-122, shall come into full force and effect on the first day of the calendar month following the effective date of this ordinance. To efficiently execute the intent of this ordinance with respect to sections 21-25, 21-83, and 21-85, the collector shall have the authority, in his or her discretion, to vary the strict time table and/or method of implementation of these sections beginning between the first day of the calendar month following the effective date of this ordinance and up to and including June 30, 2013. Notwithstanding this authority, sections 21-25, 21-83, and 21-85, shall come into full force and effect not later than July 1, 2013. 27 PX-29 11