The license taxes established pursuant to Section 3.16.030 shall be due and payable at the office of the building inspector, City Hall, Montague, California, upon issuance of a building permit for the construction of a single-family residence, multiple dwelling structure; provided, however, that there shall be a refund of such taxes in the event that the building permit is not used for such construction. No refund after commencing. (Ord. 151 § 5, 1978)