31748

(a) The license fees required in §§ 31711, 31712, 31713 and 31714 of this title shall be paid on an annual basis. In the case of new licenses, the required license fees shall be paid proportionately to the number of months during which they shall be valid in accordance with the table in subsection (b). In these cases, the payment shall cover, and be apportioned to, the total number of months from the date in which the new license is issued to the date in which the payment of the license fee is once again due. Notwithstanding, the taxpayer shall have the option to make the payment corresponding to the number of months from the date in which the new license is issued to the date in which the payment of the license fee is once again due, plus and additional year. In the cases in which the taxpayer opts for this option of payment, the license shall cover the number of months that such a payment covers.(b) The license fee payment due date shall be based on the last digit of the taxpayer’s social security number or employer identification number, as applicable, according to the following table:Last digit of Month in which Social Security number the license fee is due 1 January 2

ayer’s social security number or employer identification number, as applicable, according to the following table:Last digit of Month in which Social Security number the license fee is due 1 January 2 February 3 March 4 April 5 May 6 June 7 July 8 August 9 September 0 October(c) No person shall engage in, or shall continue a business, trade, or occupation for which a license is required until the fees have been paid in the manner and time established in this part. History —Jan. 31, 2011, No. 1, § 3060.08, retroactive to Jan. 1, 2011.