[Adopted 12-2-1976 by Ord. No. 3-1976; amended in its entirety at
time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
From and after January 1, 1977, all taxpayers subject to ad
valorem and per capita taxes shall be entitled to a discount of 2%
of the amount of such tax upon making payment of the whole amount
of the tax within two months after the date of the tax notice. All
taxpayers who shall fail to pay the full amount of such tax imposed
against them within four months after the date of such tax notice
shall be charged a penalty of 10%, which penalty shall be added to
the taxes by the Collector and shall be collected by him or her.