In addition to all other powers conferred upon him by this subchapter, the Tax Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days and in such case, to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the City Council, to compromise any claim as to amount of tax due.
('64 Code, § 13-30) (Ord. 50, passed - - ; Ord. 397, passed 3-22-71)