Owners shall be liable for, and shall pay to the city, any business license fee due to the city from any of their contractors, and contractors shall be liable for, and shall pay to the city any business license fee due to the city from any of their subcontractors or materialmen, who performed work or furnished materials to or for any improvement at such time as the statement of names and addresses of such subcontractors and materialmen is required to be filed by Lawndale Municipal Code Section 5.05.020 prior to final inspection or issuance of the certificate of occupancy, or if such a statement is not required to be filed, then prior to the completion of any such work or improvement. (Ord. 805-96 § 1)