Section 8.18  TAXES - PENALTIES
   City taxes shall be due on July 1st of the year when levied.  All taxes paid on or before September 1st shall be collected by the City Treasurer without penalty.  An additional charge of one (1) percent shall be added to all unpaid City taxes on September 1st and an additional charge of one (1) percent shall be added to all delinquent unpaid taxes on the first day of each month thereafter until the taxes are paid.  This added penalty shall belong to the City and shall constitute a charge and shall be a lien against the property to which the taxes themselves apply, collectible in the same manner as the taxes to which they are added.  If September 1st falls on a Sunday or legal holiday, taxes shall be collected without penalty on the next business day.