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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)
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)
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.
(Added Coun. J. 11-14-91, p. 7458)
A. If a tax collector (1) knowingly collects any tax imposed by any tax ordinance, and (2) fails to remit the tax collected to the department before the department issues a notice of tax deficiency or notice of tax liability, then a penalty equal to 50 percent of the total tax collected and not remitted shall apply, unless the comptroller determines that such failure to remit collected taxes was due to reasonable cause.
C. For any tax liability to which the failure to remit collected taxes penalty applies, the late penalties provided by Section 3-4-200 shall not apply.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
The comptroller may promulgate standards for determining reasonable cause. If the comptroller does not promulgate such standards, then the reasonable cause determination shall be made by applying the reasonable cause criteria of the United States Internal Revenue Service, as these standards may be amended.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
A. If payment or remittance of any tax is made either: (1) by check and if the financial institution on which the check is drawn refuses to honor the check, or (2) by credit card and as a result of the card being canceled or the charge being placed in dispute or otherwise the amount is uncollectible, then it shall be treated as if no tax payment or remittance was made and a nonsufficient funds check processing fee, or a credit card nonpayment fee, in an amount provided by rule shall apply. This fee shall be in addition to any fine, penalties or interest provided by this chapter or any tax ordinance.
B. If payment of any nontax debt is made either: (1) by check and if the financial institution on which the check is drawn refuses to honor the check, or (2) by credit card and as a result of the card being canceled or the charge being placed in dispute or otherwise the amount is uncollectible, then a nonsufficient funds check processing fee, or a credit card nonpayment fee, in an amount provided by rule shall apply. This fee shall be in addition to any fine, penalties or interest provided by this chapter or other applicable ordinance.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-12-01, p. 75777, § 1.2)
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