Except as otherwise provided in this code, all business license taxes shall be paid in advance, in lawful money of the United States, at the office of the Director of Finance; provided, however, that the licenses required to be paid by the provisions of this code shall be due and payable from and after the first day of January of each year. Such licenses shall be delinquent 30 days after the same are due and payable, except monthly or quarterly licenses which shall be delinquent 10 days after the same becomes due and payable. (Ord. 2537 § 1, 1992; Ord. 1801 § 2, 1978).