The License Director shall assess each applicant for a business license in accordance with this chapter and the Statutes of the state of Utah, when applicable. The director shall also collect all license fees authorized by this chapter, which shall be payable on an annual basis before the thirty-first day of January of each year. The renewed license will expire on the thirty-first day of December of the year in which it is issued. The director shall keep an index listing the names of licensees and the names of each class of license. The license roll shall contain the names and addresses of all persons, firms, corporations or associations subject to a business license according to the terms listed in this chapter. The license roll shall also indicate the amount each licensee has been assessed and information indicating that a notice of assessment has been mailed to each licensee, including the date the notice was mailed. All license notices shall be mailed before the thirty-first day of December. (Failure of the License Director to mail notification of license assessment to licensees in the County, shall not impact the validity of this chapter.) (Ord. 4-2000 Art. II(A))