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Section 901.1. Fom; signing: The director of finance shall prescribe the form of all licenses and applications therefor. Except as otherwise pro- vided by ordinance, all licenses ahll be signed by the city manager and city clerk, and shall be invalid for all purposes unless so signed. Section 901.2. Payment of personal tax.or otker obligation: Ho licen0c or permit, provided for or required under any ordinance of the city, shall be issued by any department of the city government to any person, firm, association or cor- poration until all personal taxes, merchants' and manufacturers' taxes, or other license fees, permit fees, inspection fees, or any other financial obligations which are delinquent and owing to the city, have been paid, Dog licenses are hereby excepted from the provisions of this section. Section 901.3. Issuance to two or more persons or corporations: A license may be issued to any corporation, association or partnership, or to two or more persons engaged in any joint enterprise, the same as to a single person and for the same fee, except where otherwise specially provided. Section 901.4. Separate license for each place of business: A separate license shall be obtained for each place of business conducted, operated, main- tained or carried on by every person engaged in any occupation, calling, trade or enterprise, for which a license is required by the ordinances of the city. The director of finance shall be notified of any change of address of such place of business within one week of any such change. Section 901.5. More than one occupation at same address: Whenever any applicant for a license is engaged in more than one occupation or business at the same address, such applicant may, at his option, in lieu of making application and paying for a separate occupation or business license for each such occupation or business, make application and pay for the occupation or business license for only the major or principal business or occupation of the applicant at such address, but the license fee for all such occupations or businesses shall be computed on the basis of the total annual gross receipts of the applicant derived from all of the occupations or businesses in which the applicant is engaged at such address, and the only minimum license fee required to be paid shall be the one for the occupa- tion or business license for wkich application is made; provided, however, that this section shall apply only to those occupations or businesses where the license fee in each case would be computed on the basis of the annual gross receipts of such occupations or businesses if a separate license were issued for each such occupation or business. Section 901.6. License year: Except as otherwise specifically provided by ordinance, the license year for all occupational, business or other licenses, shall coincide with the calendar year, that is to say, the license year shall begin January 1st and end December 31st. Ail such licenses ahll be due and payable on or before April 30th of each year. Ln occupation or business whose license fee is computed on the basis of annual gross receipts may elect to report on a fiscal year basis, provided that ti~e accounting statements and Federal Government reports are mede according to the fiscal year, and provided further that the application to the city for a license shall indicate the fiscal period for which annual gross receipts are reported. An occupation o~ business electing to report on a fiscal year basis must secure the consent of the director of finance before changing the reporting method. Section 901.7. Delay in payment: All licenses or occupational taxes re- quired to be paid by any ordinance of the city shall be deemed delinquent if not paid on the date such pay~.~nt is due, and all persons, firms or corporations so delinquent in the payment of suck taxes shall be required to pay an additional 10% of the tax found to be due for the first month or pa~t thereof and 1% per month for each mon~ or part thereof thereafter such delinquency shall continue, in addition to any other penalty prescribed by ordinance. Section 901.8. Record of licenses issued~ The director of finance shall keep a complete and perfect record of all licenses issued, showing the nature of the license, its date, expiration, and to whom issued.