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• • is ARTICLE III. COLLECTION OF TAXES. Section 10-20. Mailing bills to taxpayers; installment collection. (a) The city treasurer shall twice annually mail to each taxpayer assessed with taxes on real estate, tangible personal property or machinery and tools bills for such taxes. Each such semiannual bill shall be in the amount of one-half of the taxes assessed for the taxable year and shall be payable as of June 5 or December 5, as appropriate; provided, that the first bill of the year may show the total amount of tax assessed for the year with a notation that only one-half of such tax is payable as of June 5. All such tax bills shall be mailed by United States mail not later than fourteen days prior to each due date. The treasurer shall also publicize at least ten days before each due date the fact that taxes are due and payable. The treasurer may omit billing of any taxpayer owing less than five dollars. (30) days of the billing date. Section 10-25. Penalties and interest. Any person failing to pay that portion of taxes on real estate, personal property or machinery and tools, due on or before June 5 and December 5, respectively, or on such date as otherwise provided for under section 10-20 (b), shall incur penalties thereon of ten percent of the amount of tax respectively becoming payable on such dates. Such taxes and penalties shall be added to the amount due from the taxpayer, and, when collected, shall be accounted for by the city treasurer along with the principal of such taxes. The treasurer may waive such penalties or interest only in cases where, in the treasurer's sole judgment, the failure to make timely payment was not the fault of the taxpayer. ARTICLE X Sec. 10-57. Fees - Vehicles not used for hire or rent. The fees for licenses required by this article for vehicles not used for hire or rent shall be as follows: (a) Automobiles, vans, busses, station wagons, hearses and pick-up trucks of 6,500 pounds or less not used for hire: