At Prostitutes Pagadian option of the taxpayer, the tax for any year may be paid in two installments to be fixed annually by the City Board simultaneously with the fixing of the rate per centum Prostitutes Pagadian ad valorem taxation: Provided, That the time limit for the first and Prostitutes Pagadian installment shall be set not later than the thirty-first day of May and the thirtieth day Prostitutes Pagadian Prostitutes Pagadian of each year, respectively.