(a) Every remittance of the tax imposed by this article shall be made by bank draft, certified check, money order, or certificate of deposit, to the Recorder who shall issue his receipt therefor to the taxpayer and the moneys into the Municipal treasury to be kept and accounted for as provided by law.
(b) If any taxpayer fails to make the return required by this article, or makes his return but fails to remit in whole or in part the proper amount of tax unpaid, from the date such tax should have been paid, a penalty in the amount of two percent (2%) of the tax for the first month, or fraction thereof, of delinquency and two percent (2%) of the tax for each succeeding month, or fraction thereof, of delinquency; provided, however, that if such failure is due to reasonable cause, Council may waive or remit in whole or in part the penalties prescribed by this section.
(c) The penalties so added shall be collected at the same time and in the same manner and as part of the tax.
(Passed 6-6-83.)