(a) The fee for each license shall be Twenty Dollars ($20.00) per year; provided, that if the license is issued after June 30 in any year such license fee shall be Ten Dollars ($10.00). The proper fee shall accompany the application.
(b) All licenses issued and license fees paid shall be for the calendar year only in which issued or paid, and shall expire at the end of such calendar year. Laws 1941, p. 205, § 4.