(a) This section does not apply to temporary or miscellaneous licenses.
(b) The fee for a license issued for less than 1 year is:
(1) the full annual license fee, if the license is issued during the first quarter of the license year;
(2) three-fourths of the annual license fee, if the license is issued during the second quarter of the license year;
(3) one-half of the annual license fee, if the license is issued during the third quarter of the license year; and
(4) one-fourth of the annual license fee, if the license is issued during the fourth quarter of the license year.