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(A) If a person fails to pay a business tax when due, the collector shall add a penalty of $10 or 10% per month of the delinquent amount of business tax, whichever is greater. This penalty shall be assessed on the first day of each month after the due date of the business tax, up to a maximum of 50% of the amount of the business tax due.
(B) No business tax certificate or sticker, tag, plate, or symbol shall be issued, nor shall a business tax certificate that has been suspended or revoked be reinstated or reissued, to any person who at the time of applying therefor is indebted to the city for any delinquent business taxes or penalties, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent business taxes and penalties, plus 10% simple annual interest on the unpaid balance, in monthly installments or more often, extending over a period not to exceed one year.
(`64 Code, Sec. 16-22) (Ord. No. 2456, 2838)