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The collector may, for good cause shown, extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and waive any penalty that would otherwise have accrued. Any person receiving such extension shall pay 10% simple interest for the period of extension added to any business tax the collector determines to be payable.
(`64 Code, Sec. 16-17) (Ord. No. 2456, 2838)