The tax levied by this article shall accrue as of the first day of each calendar quarter (January 1, April 1, July 1, and October 1). Payment of such tax shall be made to the finance director no later than February 15, May 15, August 15, and November 15 of each year. Such tax shall be computed by multiplying the total number of telephone accounts of the person supplying local exchange telephone service which are in existence within the corporate limits of the City on the first day of each quarter by the amount of $3.36. (Ord. No. 96-14, § 1(36-110), 4-29-1996)