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<br />and delinquent at 5:00 o'clock p.m. on july 31. <br />IIsection 32.108 To all delinquent license taxes <br />there shall be added a penalty of ten per cent of the amount <br />of the tax due for the period, and an additional ten per <br />cent for each month delinquent thereafter, providing that <br />the amount of any penalty shall in no event exceed 50 per <br />cent of the amount of the license tax due. <br />"section 32.109 No proration of any license tax due <br />hereunder shall be made for any portion of the period for <br />which a license tax is payable, except in the case of a <br />first annual license tax which may be prorated as follows: <br />II (a) If application is made during the quarter <br />beginning July 1, 100 per cent of the annual license tax <br />shall be paid. <br />II (b) If application is made during the quarter <br />beginning October 1, 75 per cent of the annual license <br />tax shall be paid. <br />"(c) If application is made during the quarter <br />beginning January 1, 50 per cent of the annual license <br />tax shall be paid. <br />II (d) If application is made during the quarter <br />beginning April 1, 25 per cent of the annual license tax <br />shall be paid. <br />"section 32.110 Notwithstanding the provisions of <br />Section 32.109, a refund may be made by the City Collector <br />to any person going out of business and relinquishing an <br />annual business license prior to the end of the period for <br />which a license tax has been paid and a license issued. <br />Such refund shall only be made upon submission by licensee <br />of a written statement indicating relinquishment of the <br /> <br />-6- <br />