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(a) Failure to make timely payment or report of tax liability or otherwise comply with the provisions of the Business and Tax Regulations Code occurred notwithstanding the exercise of ordinary care by the taxpayer and in the absence of wilful neglect;
(b) The taxpayer made an inadvertent error in the amount of payment made, provided any deficiency is cured by payment in full to the Tax Collector within 10 days after notice of the deficiency is mailed to the taxpayer by the Tax Collector; or
(c) Waiver of the penalty or interest is ordered by a court of competent jurisdiction.
(d) This Section 6.17-4 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (d)(2) and (d)(3) of this Section 6.17-4;
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)