(1) Unless otherwise provided by special ordinance a discount of 1% shall be allowed on all personal property taxes paid up to and including the last day of February of the year in which such taxes shall be assessed and payable or within 20 days of the date of mailing of the tax bill. If paid during the months of March, April and May of said year no discount shall be allowed. If paid during the months of June, July and August an addition of 1% per month or part thereof shall be imposed; if paid during the months of September, October, November or December an addition of 1½% per month or part thereof shall be imposed.^[113]

(2) Upon all taxes remaining due and unpaid on the first day of January of the year next following the year in which such taxes are assessed and payable, there shall be added:^[114]

(a) an addition of 1½% added to the additions prescribed above for a total of 10½%,^[115]

(b) interest at the rate of ½ of 1% per month, or part thereof, and

(c) an additional penalty of 1% on the first day of each month from February through August during the first year in which such tax is registered as delinquent.

(3) This Section shall not apply to taxes imposed under § 19-1102.^[116]