No proration of any license due hereunder shall be made for any portion of the period for which license is payable; except, that in the case of a first annual license, the tax may be prorated as follows:

(a) If application is made during the quarter beginning January 1, one hundred percent of such fee shall be paid.

(b) If application is made during the quarter beginning April 1, seventy-five percent of such fee shall be paid.

(c) If application is made during the quarter beginning July 1, fifty percent of such fee shall be paid.

(d) If application is made during the quarter beginning October 1, twenty-five percent of such fee shall be paid. (Ord. No. 1078, § 2.25.)