Any Person who shall commence, engage, transact and carry on any trade, calling, profession, occupation or business within the City without first having procured a business license from the City to do so shall be assessed taxes and penalties, which amount shall be calculated for the period beginning with the quarter in which the commencement of business activity within the City began and ending with the expiration of the current annual licensing period; provided, however, that the start of such period shall not exceed three years prior to the date of notification of violation. Such taxes and penalties are to be collected, and the amount thereof to be enforced, in the same manner as business license taxes are collected and the payment thereof enforced for licensed businesses. (Ord. 2537 § 1, 1992).