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(a) For failure to fully pay any business license renewal tax amount when due, the collector shall add the following penalties: (1) Ten dollars ($10.00) or ten (10) percent of the unpaid balance of said amount, whichever is greater, on the past due date thereof, (2) Fifteen dollars ($15.00) or fifteen (15) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the second month after the due date thereof; (3) Twenty-five dollars ($25.00) or twenty-five (25) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the third month after the due date thereof; and (4) Fifty dollars ($50.00) or fifty (50) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the fourth month after the due date thereof; provided that the maximum amount shall not exceed an amount equal to one hundred (100) per cent of the amount of the business license tax due. Notification of delinquent business license taxes will be given by first class United States mail no later than the fifteenth day of each month, until the maximum penalty is imposed; provided that failure to receive such notification shall not exempt the licensee from all requirements under this chapter. (b) In the event a minor discrepancy exists between the amount paid and the amount due under this chapter, arising from a miscalculation on the part of an applicant or licensee, and resulting in an underpayment of the business license tax in an amount not to exceed such amount as is specified by resolution of the city council, the collector may accept and record the underpayment as payment in full without notification to the taxpayer. Sec. 21-85. Same - Interest. In addition to the past due delinquency penalties imposed in section 21-83, any business that fails to remit the tax due shall pay interest at the rate of one (1) per cent per month, or portion thereof, exclusive of penalties, on the amount of the unpaid tax, from the date on which remittance first became delinquent until paid-in-full or otherwise satisfied. Provided however, that pursuant to section 21-84 penalties upon attaining a combined amount equal to one hundred (100) per cent of the amount of the business license tax due are merged with the tax payable hereunder and any additional interest charged from such date on shall be charged the combined amount delinquent until paid. Sec. 21-100. Additional required information. At the time the license required under section 21-98 is applied for, and thereafter annually at the time of the renewal of such license, or at such other time as the collector Page 22 11 A-24