The biennial license fee for businesses that have less than two hundred fifty thousand dollars ($250,000) in taxable sales in a calendar year is one hundred dollars ($100). The fee for a license issued to a new business that commences after the beginning of the biennial period applicable to the applicant, shall be twenty-five (25) percent of the biennial fee times the number of full and partial semesters remaining in the biennial period. No proration may be given for seasonal or other part-year operations. [Ord. 20-21 § 2, 2020; Ord. 01-28 § 11; Ord. 98-29 § 2.]