All of the fees required to be paid under the terms hereof, are annual fees and shall cover the respective calendar year. There shall be no apportionment or abatement of the fee for any license, permit or certificate granted after the first day of January in any year.
All yearly license or permit renewal fees shall be paid by January 15 of any given year.
For good and sufficient reason given, the Board may waive or reduce the fees for any particular case or class of cases.