(A) It shall be the duty of the License Inspector 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) The License Inspector shall, in his or her discretion, have the authority to extend the filing of returns required by this subchapter. Such extension shall be upon 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 8% per annum until paid.
(2010 Code, § 111.06)