For any license fee set forth in section 14-78, licensed for the first time 60 days prior to March 31 of any year, the full yearly
amount of the license fee shall be charged; for any such license fee due prior to
June 30 of any year, the full yearly amount of the license fee shall be charged; for
any such license fee at the first time due in any succeeding quarter, the license
fee shall be prorated to include the quarter paid and the remainder of the license
year.