Notwithstanding the provisions of Section 5.04.060, any person who has conducted or operated a business prior to the commencement of the current calendar year (described) hereinafter in Section 5.04.090 for which a business license tax is due and payable without payment of the business license tax due and payable for each such prior fiscal year shall pay a business license tax for such prior year or years plus a penalty of one hundred fifty dollars for each prior fiscal year during which such business had been operated or conducted without payment of the business license tax then payable. The foregoing delinquency payments shall be applicable irrespective of whether such person has conducted or operated the business for which the license tax had not been paid at the same or a different location. (Ord. 635; Ord. 473 §1, 2002).