(a) Whenever any tax authorized by the Local Tax Enabling Act (Act 511 of 1965, as amended), excluding the Earned Income Tax, the Realty Transfer Tax, the Mercantile License Tax and the Business Privilege Tax, is not paid by the close of business on the last day upon which the tax is payable prior to being delinquent, a ten percent penalty, or a minimum charge of one dollar ($1.00), whichever is the larger of the two, shall be added to the amount of tax due.
(b) Said penalty shall not be imposed when the taxpayer responsible for the tax has made a good faith effort to file the applicable returns and make payment, but shall be imposed in all instances of nonpayment, evasion or negligence. Thereafter, commencing at the beginning of the first full month after the said tax is due and payable, but not paid, an interest charge of one percent per month shall be added to the amount of both the unpaid tax and any penalty imposed thereupon.
(Ord. 4548. Passed 10-24-90.)