The following policy is adopted as the borough/township’s uniform policy related to relief requested from interest and/or penalty associated with the collection of delinquent business privilege and mercantile license tax (“MBP tax”):
(A) if a delinquent taxpayer voluntarily approaches the York Adams Tax Bureau (“YATB”) prior to receipt of any delinquent or non-filing notice from the YATB and within 30 days of such approach, (1) files all delinquent tax returns and 2) makes payment of all delinquent MBP tax, then the YATB, in its discretion, may waive the interest and penalty associated therewith.
(B) If, after receipt of a delinquent or non-filing notice from YATB, the delinquent taxpayer
(1) files all delinquent tax returns and (2) makes payment of all delinquent MBP tax, within 30 days of receipt of such notice, then the YATB, in its discretion, may waive the penalty associated therewith only.
(Res. 2019-09, passed 10-8-2019)