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(A) An extension of time for filing a license fee return may be granted if the licensee notifies the Occupational License/Net Profit Division in writing by the due date for filing the return. The period shall not exceed the time period granted for filing an entity's federal income tax return. A copy of the federal extension request form may be used, provided the licensee's business license number and city business name appear on such request. In no event shall an extension be granted to a business that is delinquent in any previous filings or payment of any fees.
(B) An automatic extension of time for filing the net profit license fee return does not extend the time of payment of the license fee. Payment of 90% of the estimated license fees must accompany the request for an extension. Merely sending a tentative or estimated payment is not acceptable.
(C) Penalty and interest shall be applied as provided in § 115.12. No penalty shall be assessed in those cases in which all filing and payment requirements have in good faith been fulfilled and the final license fee and interest is paid with the filing of the net profit.
(Ord. 51, 2021, passed 4-23-21)