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the person shall begin the business or employment upon which a license tax is imposed under this chapter at any time during any license year, and in all cases in which any person shall after May thirty-first, in any license year, commence any business or employment upon which a license tax is imposed by this chapter, such license tax shall be due and payable upon commencement of such business. 4. That Section 20-20 of the Code of the City of Portsmouth, Virginia (1988), be amended, and reordained as follows: read Sec. 20-20. Proration of tax. In the event any person required to pay a license tax under the provisions of this chapter where the license nax is not measured by gross receipts, gross sales, gross purchases, gross commissions, gross contracts or orders, or graduated in any other way, shall begin any business, occupation or profession after May first of the license year, the license tax shall be prorated on a monthly basis, one-twelfth (1/12) of the annual license nax no be assessed for each month or pornion thereof for the remainder of the license year; provided, however, that no such license nax shall be subject to such proration where the license tax for nhe whole year is twenty dollars ($20.00) or less, except that whenever any person engaging ~ any business, occupation or profession for which license taxes are imposed by this chapner in any territory hereafter annexed to the city shall make application for a prorated license under uhis section, the license tax shall be prorated with respect to the remainder of the license 5ax year to the nearest whole dollar, without regard to the minimum herein prescribed. 5. That this ordinance shall take effect on the date of its adoption. Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on December 13, 1994. Teste: City Clerk