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person, firm, association Or corporation until all personal taxes, mer- chants' 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 fr~m the provisions of this section. Section 901.3 Issuance to two ~ more pehsgns ~ cor~rati0ns: 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, maintained or carried on by every person engaged in any occu- pation, calling, trade or enterprise, for which a license is required by the ordinances of the city. The director of finance shall be noti- fied of any change of address of such place of business within one week of any such change. Section 901.5 More than one occuDation at same address: When- ever 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 separat~ occupation or business license for each such occupation or business, make application and pay f~r 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 occupation or business license for which application is made) provided, however, that this section shall apply only to those oc- cupations or businesses where the license fee in each case would be com- puted on the basis of the annual gross receipts of such occupations or busines, ses 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 i and end December 31. All such licenses shall be due and payS.ble on or before April 30 of each year. An 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 the accounting statements and Federal Government reports are made according to the fiscal year, and provided further that the application to the city f¢~ a license shall indicate the fiscal period for which annual gross receipts are reported. An oc- cupation or business electing to report on a fiscal yaar 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 required to be paid by any ordinance of the city shall be deemed delinquent if not paid on the date such payment is due, and all per- sons, firms or corporations so delinquent in the payment of such taxes shall be required to pay an additional 10S of the tax found to be due for the first month or part thereof' and 1% per month for each month or part thereof thereafter such delinquency ehall 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,