(a) The Director of Finance for good cause may extend for not more than 45 days the time for making any return or paying any sum required to be paid hereunder. The extension may be granted at any time provided a written request therefor is filed with the Director of Finance prior to the delinquency date. (Amended by Ord. No. 136,867, Operative 9/1/68 by Ord. No. 137,011.)
(b) All taxes payable hereunder shall be deemed delinquent if not paid within the time required. Whenever any tax required to be paid by this section is not paid on or before the date on which it becomes delinquent, penalties and interest shall accrue and deficiency determinations shall be made in the manner provided in Section 21.05 and Section 21.15.