The Tax Administrator, for good cause, may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this chapter. The extension may be granted at any time, provided a request therefore is filed with the Tax Administrator within or prior to the period for which the extension may be granted. Any person to whom an extension is granted shall pay, in addition to the tax, interest at the rate of 1% per month or fraction thereof, from the date on which the tax would have been due without the extension until the date of payment.
(Ord. 2008-02, passed 10-1-2008)