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§ 13-26 AR.DEN HILLS CODE basis of the portion of the calendar year remaining after the date of issuance of the license. In cases of a fractional month, sixteen (16) days or more shall be considered to be a month hereunder. Upon the expiration of existing licenses granted on other than a calendar year basis, the license shall be renewed for the balance of the calendar year only, but in such cases the minimum fees established hereunder shall not apply. (Ord. No. 151, § 2, 12-27-71) Sec. 18-27. Minimum fees. Subject to the individual fees established in the resolution from time to time adopted by the council, as provided in section 13-24 above, and subject to the exception for existing licenses in section 13-26 hereof, any licenses hereafter granted shall be based upon the following minimum fees with the "annual basic fee" being the license fee imposed in said resolution: ' Annual Basic Fee Minimum Fee Under $9.99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2.00 . $10.00-$19. 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.00 $20.00-$39.99 . . . : . . . . . . . . . . . . . . . . . . . . . . . . . . 4.00 _ Over $40.00 6.00 (Ord. No. 151, § 3, 12-27-71; Ord. No. 217, § 11, 12-29-80) Sec. 13-28. Penalties for late payment. ' In the event of late payment of license fees established in a resolution from time to time adopted by the council, as provided in section 13-24 hereof, a penalty shall be imposed on the basis of the following schedule, with the "annual , basic fee" being the license fee established in said resolution: Anrcual Basic Fee Penalty i Up to $10.00 .....................$2.00 $10.00-$50.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.00 Over $50.00 . . . . . . . . . . . . . . . . . . . . . . . . . 10 per cent of fee (Ord. No. 151, 12-27-71; Ord. No. 217, § 12, 12-29-80) 3upp. No. 6 746 ~ _