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) |
Need Further Assistance?
Visit our Help Center to submit a question. Questions submitted before 7:00 pm will receive a response on the SAME DAY. Questions submitted after 7:00 pm will receive a response by the next business day.