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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