The business privilege tax levied pursuant to this Part shall be due and payable on the date in which the taxpayer is required to file a return as set forth above, and if the same is not paid on said date, any taxpayer who shall fail to pay said tax shall be charged a penalty of ten percentum (10%), plus an additional one percentum (1%) per month or fractional part of a month, commencing when due until said tax is paid. The penalty and interest shall become part of the tax and shall be collectible in the same manner as the tax.
(Ord. 131, 12-29-82)