All taxpayers subject to the payment of per capita tax hereby levied and assessed shall be entitled to a discount of two percent (2%) from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who make payment during the next two months shall pay the amount at face. All taxpayers who shall fail to make payment of the per capita tax charged against them for four months after date of the tax notice, shall be charged a penalty of five percent (5%), which penalty shall be added to the taxes by the Tax Collector and be collected by him. This tax may be paid in four equal installments if the first installment is paid before the end of the discount period and payment must be made every sixty days thereafter. No discount will be allowed on the installment plan.
(Ord. 2144. Passed 4-19-82.)