Business license fees are due on the first day of January, each year, for businesses existing on said date and become past due after the 31st day of January. If unpaid after the 31st day of January, the license clerk shall add a penalty of ten percent of said license fee per month; thereafter interest shall be added at the rate of one and one-half percent per month to past due accounts. Business license fees on business operations commencing after January 1st of any given year, shall be due and payable on the first day said new business operation commences and shall be past due and subject to the foregoing penalties 10 days thereafter. (Ord. 98-1, repealed and replaced, 2000; Ord. 106 §17, amended, 1984)