(A) All taxpayers subject to the payment of the tax under this subchapter shall be entitled to a discount of 2% on the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice.
(B) All taxpayers who fail to make payment of any such taxes imposed against them for four months after the date of the notice shall be charged a penalty of 5%, which penalty shall be added to the taxes by the Collector and collected by him or her.
(C) The Collector shall furnish a receipt to every person paying such tax.
(Ord. 2-1973, passed 2-13-1973)