For failure to pay a business tax when due, the Collector shall add a penalty of ten percent of said business tax on the last day of the same month in which the business tax first became delinquent, and an additional ten percent penalty on the last day of each month that such delinquency continues thereafter, providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the business tax due.
Whenever any payment, statement, return, report, request or other communication is received by the Collector after the time prescribed in this title for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this title for the receipt thereof, the Collector may regard such payment, statement, return, report, request or other communication as having been timely received. (Ord. 2062 § 2 (part), 1975).