361.09  SUIT ON COLLECTION; INTEREST.
   (a)    All taxes imposed by this article, together with the penalties imposed under this article, shall be recoverable by the Borough Solicitor as other debts of like amount are recoverable.
 
   (b)    If for any reason, the tax is not paid when due, interest at the rate of six percent (6%)  per annum on the amount of tax, and an addition penalty of one  percent (1%) on the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition be liable for the costs of collection and the interest and penalties herein imposed. 
(Ord. 3043.  Passed 12-16-96.)