Business tax filings and payments received or postmarked after the deadline are generally subject to penalties and fees specified under Section 6.17-1:
- A late payment penalty equal to the fee or tax multiplied by the penalty percentage as described in the table below;
- Interest accruing at 1% per month on the amount that remains unpaid; and
- An administrative fee of $55.
Payment Received After | Payment Received By |
| |
---|---|---|---|
Due date | One month after due date | 5% (0.05) | |
One month after due date | Two months after due date | 10% (0.10) | |
Two months after due date | Three months after due date | 15% (0.15) | |
Three months after due date | N/A | 40% (0.40) |
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