A. Mistake Does Not Prevent Collection of Correct Amount. The Town shall not be prejudiced or estopped from collecting the correct amount of license tax due as provided by this article regardless of whether a mistake occurred by the Town in stating, fixing or collecting the tax.

B. Time, Place of Payment Generally. All taxes required by this article shall be paid in advance to the Town Clerk at the Oro Valley Town Hall.

C. When Taxes Due. The license tax shall become due and be collected commencing at the time business begins within the Town limits and thereafter shall be due prior to January 31st of each year.

D. Prorating Annual Taxes. Annual license taxes shall be diminished by one-twelfth (1/12) of the full annual license tax for each month of the tax period which has fully lapsed at the date of the license application.