3-4-187 Tax payments.

   A.   Except for taxpayers or tax collectors that make estimated payments in accordance with Section 3-4-188 of this chapter, every taxpayer or tax collector that is required to pay or remit an annual return tax directly to the department shall pay or remit the actual amount of tax due on or before the fifteenth day following the end of the monthly tax period (or quarterly tax period if applicable) in which the liability was incurred. The tax shall be accompanied by a payment or remittance coupon as prescribed by the comptroller.

   B.   Notwithstanding subsection A. of this section, taxpayers or tax collectors may pay or remit without penalties or interest their total liability for an annual tax year with their annual return, rather than making monthly payments (or quarterly payments where applicable), provided that (1) their total liability for such annual return tax was less than or equal to $2,400.00 for the 12-month period immediately preceding the current annual tax year and (2) they filed returns or coupons and paid or remitted amounts for such annual return tax directly to the department for the entire 12-month period immediately preceding the current annual tax year.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 2-22-17, p. 42587, § 1)

3-4-188 Estimated tax payment option.

   A.   In lieu of paying or remitting amounts for actual tax liabilities as required by Section 3-4-187, and in lieu of filing the annualization schedule otherwise required by subsection 3-4-186 C., a taxpayer or tax collector may pay or remit estimated tax amounts for any annual return tax equal to 1/12 to (or 1/4 where applicable) of the taxpayer's or tax collector's total liability for such tax during the 12-month period immediately preceding the current annual tax year. Such estimated taxes shall be paid or remitted on or before the fifteenth day following the end of each calendar month (or calendar quarter where applicable). The amount paid shall be accompanied by a payment or remittance coupon as prescribed by the comptroller.

   B.   A taxpayer or tax collector may make estimated tax payments or remittances for an annual return tax only if: (1) the taxpayer or tax collector filed returns or coupons and paid or remitted amounts for such annual return tax directly to the department for the entire 12-month period immediately preceding the current annual tax year; (2) the taxpayer's or tax collector's total tax liability for such annual return tax during the 12-month period immediately preceding the current annual tax year was less than or equal to $2,000,000.00; and (3) the taxpayer's or tax collector's actual liability for such annual return tax during any three consecutive calendar months of the 12-month period immediately preceding the current annual tax year was less than or equal to 50 percent of such taxpayer's or tax collector's liability for such annual return tax for the entire 12-month period.

   C.   Timely and correct estimated tax payments made in accordance with this section shall not be subject to the interest and penalty provisions of Article IV of this chapter.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-8-12, p. 38872, § 31)

3-4-189 Consolidated returns and payments.

   Taxpayers and tax collectors that have multiple business sites shall file a single annual consolidated return for each annual return tax, accompanied by a site schedule which separately reports the tax liability of each business site. When paying or remitting taxes, a taxpayer or tax collector shall use a single coupon covering all of its business sites for each annual return tax. The consolidated annual return and site schedule shall be on forms prescribed by the comptroller.

(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

ARTICLE IV. INTEREST AND PENALTIES (3-4-190 et seq.)

3-4-190 Interest on tax debts.

   A.   If a tax ordinance does not impose an interest charge for late payment, underpayment or nonpayment of the tax imposed by the ordinance, then (1) for all periods after December 31, 1991, and on or before December 31, 1999, an interest charge of one and one- quarter percent per month, or fraction thereof shall apply, and (2) for all periods after December 31, 1999, an interest charge of 12 percent per annum simple interest, calculated daily, based on a 365 day calendar year, shall apply.

   B.   Notwithstanding subsection A. of this section, if the department requests and obtains a taxpayer's or tax collector's written consent to extend the time to initiate or complete an audit of the taxpayer's or tax collector's books and records beyond the date when the statute of limitations would run on the department's right to issue a tax determination and assessment, then no interest shall accrue for the period by which the statute of limitations is extended.

   C.   (1)   Notwithstanding subsection A. of this section, if a hearing is held pursuant to Section 3-4-340 in connection with a tax determination and assessment, and a final assessment is not issued within 90 days of the latest of the following:

         (a)   the conclusion of the hearing;

         (b)   the latest date (including extensions) on which any motion, brief or memorandum became due;

         (c)   the latest date on which the protesting party filed any motion, brief or memorandum; or

         (d)   the date on which the transcript of the hearing is delivered to the department, then no interest shall accrue on the tax liability from the end of the applicable 90-day period to the date that the final assessment is issued.

      (2)   During any period that interest is tolled pursuant to this Subsection C., the department of administrative hearings shall transmit to the comptroller on a monthly basis a written report setting forth the status of the administrative law officer's decision.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 3-31-04, p. 20916, § 3.5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-200 Late penalties.

   A.   If a tax ordinance does not impose a penalty for late filing of a tax return remittance required by the ordinance and the return is not filed within the time or in the manner provided by the ordinance, then a late filing penalty equal to ten percent of the total tax due for the period the return is being filed shall apply; provided, however, that for all periods after December 31, 1999, a late filing penalty equal to five percent shall apply; provided further, however, that for all tax returns due after June 30, 2004, a late filing penalty equal to the greater of the following shall apply: (1) one percent of the total tax due for the applicable return period, up to a maximum penalty of $5,000.00; or (2) five percent of any amount payable with the return. This penalty shall not apply if the failure to file penalty provided by Section 3-4-210 applies or if the late filing penalty provided by Section 3-4-186 E. applies.

   B.   If a tax ordinance does not impose a penalty for late payment or late remittance of the tax imposed by the ordinance and the tax is not paid or remitted within the time provided by the ordinance, then a late payment or remittance penalty equal to ten percent of the tax due and not timely paid or remitted shall apply; provided, however, that for all periods after December 31, 1999, a late payment or remittance penalty equal to five percent shall apply. This penalty shall not apply if a late filing penalty as provided in subsection A. of this section applies.

   C.   If the comptroller determines that the taxpayer or tax collector had reasonable cause for any of the following:

      (1)   paying late;

      (2)   remitting late;

      (3)   underpaying the applicable tax;

      (4)   filing a late or incomplete tax return; or

      (5)   filing a late or incomplete remittance return, then the applicable penalty shall be waived.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 1-14-04, p. 16854, § 2; Amend Coun. J. 3-31-04, p. 20916, § 3.6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-210 Failure to file penalty.

   If a tax ordinance does not impose a penalty for failure to file a tax return or remittance return required by the ordinance and no return is filed prior to the department issuing a notice of tax deficiency or a notice of tax liability to the taxpayer or tax collector, then a failure to file penalty equal to 25 percent of the total tax due for the applicable reporting period shall apply, unless the comptroller determines that such failure to file a return was due to reasonable cause. This penalty may apply in addition to any late payment or remittance penalty provided by Section 3-4-200 B. of this chapter.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-220 Negligence or wilfulness penalty.

   A.   If a tax ordinance does not impose a penalty for negligent or wilful failure to pay or remit the tax imposed by the ordinance, then a penalty equal to 25 percent of the tax due and unpaid shall apply if the taxpayer or tax collector negligently or wilfully failed to pay or remit the tax.

   B.   This penalty may apply in addition to any late penalty provided by Section 3-4-200 of this chapter but will not apply if a failure to file penalty as provided by Section 3-4-210 applies.

(Added Coun. J. 11-14-91, p. 7458)