(A) In the event a determination has been made that a tax is due and owing, through audit, assessment or other bill sent, the tax must be paid within the time frame otherwise indicated by the local tax administrator.
(B) The rate of interest to be assessed on a late payment, underpayment, or nonpayment of the tax, shall be 6% per annum, based on a year of 365 days and the number of days elapsed.
(C) In the absence of a provision setting forth a lesser late filing penalty, there shall be a late filing penalty of 5% of the amount of tax required to be shown as due on a return if the taxpayer fails to file a tax return within the time and manner provided by the controlling tax ordinance. This penalty shall be imposed annually on dates set forth in a notice of penalty schedule from the local tax administrator.
(D) There shall be a late payment penalty of 5% of the tax due if the taxpayer fails to file a return within the time or in the manner provided by the controlling tax ordinance. This penalty shall be imposed annually on dates set forth in a notice of penalty schedule from the local tax administrator.
(E) If the taxpayer fails to issue and file a return before the issuance of a notice of tax deficiency or of tax liability to the taxpayer, a failure to file penalty of 25% of the total tax due for the applicable reporting period for which the return was required to have been filed.
(F) A late filing or payment penalty shall not apply if the controlling tax ordinance imposes a failure to file penalty.
(G) Under any tax ordinance, and upon good cause shown by the taxpayer, the local tax administrator shall have the authority to determine that any late filing, late payment or failure to file was due to good cause. Upon such determination in writing, the local tax administrator may abate the penalty and issue notice thereof to the taxpayer.
(Ord. 00-45, passed 1-23-01)