(A) All license taxes due hereunder shall be paid in advance, in lawful money of the United States, at the office of the Finance Department.
('63 Code, § 6-1.121)
(B) All license taxes due hereunder shall be due and payable and delinquent as follows:
(1) Daily licenses shall be due on their effective date and delinquent at 5:00 p.m. on the due date.
(2) Quarterly licenses shall be due on January 1, April 1, July 1, and October 1 and delinquent at 5:00 p.m. on the 20th day of the first month in which the quarterly license is due.
('63 Code, § 6-1.122)
(C) (1) Penalties. Any person who fails to pay any license tax imposed by this chapter within the time required shall pay a penalty of 10% per month or portion thereof in addition to the amount of the tax, provided that the amount of such penalty shall in no event exceed 100% of the amount of license tax due.
(2) Waiver of penalties. Any other provision of this section to the contrary notwithstanding, if any person shall fail to pay any license tax imposed by this chapter within the time required, the City Manager, on written application therefor and good cause shown, may waive the penalties imposed under this section provided any license tax imposed by this chapter is paid within 72 hours following the time payment the license tax first became delinquent.
('63 Code, § 6-1.123)
(Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83; Am. Ord. 533-C.S., passed 12-21-91)