Unless specifically provided in SMC 5.04.190(D)(4), or elsewhere in this chapter, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on January 1st of each year. Such licenses shall be delinquent 30 days after they are due. All license taxes covering new operations commenced after April 1st shall be required to pay 75 percent of the license payment. Licenses applied for after July 1st shall be 50 percent of the license payment. Licenses applied for after October 1st shall be 25 percent of the license payment. All licenses shall be issued for the remainder of the calendar year unless otherwise specified in this chapter. All other licenses which are on a daily, weekly or monthly rate shall be payable in advance.