“License year” as used in this chapter shall be determined for each individual and entity as follows:

1. (a) Upon initial licensing, the license year starts on the date the license is issued.
2. (b) Subsequently, each license year starts the first day of the month following the month in which the initial license was issued.
3. (c) A license year ends the following calendar year on the last calendar day of the month in which the initial license was issued.
4. (d) A license year for licenses issued prior to January 1, 2011, starts on July 1 and ends on June 30.