A.    Parcels. Those taxes which are parcel based shall be collected at the same time and in the same manner as property taxes by the county of Nevada and subject to the same penalties as, or with, other charges and taxes fixed and collected by the county on behalf of the city.

    B.    Businesses. Those taxes imposed upon individual businesses shall be collected at the same time and in the same manner as business license taxes by the city and subject to the same penalties as, or with, other charges and taxes collected by the city. (Ord. 549 § 1 (part), 1997)