The Retail Business District License fee shall be due and payable on January 1 each and every year, and the entire charge prescribed for the year shall be collected when the license is issued. In the event that a person commences business operations in a district subsequent to January 1 in any year, the Commissioner may prorate the amount of the fee due and payable based on the number of months of operation during the licensing year. The Commissioner shall certify to the Director of Finance on a yearly basis:the name and business address of the person(s) responsible for payment of the Retail Business District License Fee for each business establishment; the number of square feet of licensable space occupied by each separate business establishment other than an exempt establishment; the rate to be charged per square foot in that District; and the fee due from each business establishment. The Director of Finance shall collect the fee from the operator of said business establishment. City Code, 1976/83, art. 15, §113(c), (e), (g) Ord. 82-838 Ord. 16-594 Ord. 17-183