The purpose of this chapter is to adopt a uniform rule for determining the delinquency date of the taxes imposed by Chapters 7.36, 7.48 and 9.04, but not to increase any such tax or associated penalty for any taxpayer or extend its application to new taxpayers. Accordingly, notwithstanding anything to the contrary in Chapter 7.36, 7.48 or 9.04, taxes under those chapters shall be delinquent as set forth in this chapter. (Ord. 7150-NS § 1 (part), 2010)