(A) It shall be the duty of the Chief Financial Officer to collect and receive all license fees imposed by this subchapter and to keep records showing the amounts received by him or her from each employer.
(B) (1) The Chief Financial Officer shall, in his or her discretion, have the authority to extend the filing of returns required by this subchapter.
(2) The extension shall be upon the written request of the licensee; provided, however, that, any balance unpaid when payment is due under the terms of this subchapter shall bear interest at the rate of 12% per annum until paid.
(1995 Code, § 3.16.060)