A. For those businesses categorized under the calendar year period, the annual renewal payment shall be due and payable by March 1 of each year for the calendar year beginning the preceding January, and shall be deemed delinquent if not paid prior to March 31 of said year.

B. All other businesses categorized under a transient or daily period shall pay the business tax in advance of the certificate period.

C. For the 1993 calendar year period, the tax payment shall be due and payable by April 1 and deemed delinquent if not paid by April 30, 1993.