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(1) The failure to timely pay, remit, collect, or report the tax liability, the failure to file a return, or the failure to otherwise comply with the provisions of the Business and Tax Regulations Code is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect;
(2) There was an inadvertent error in the amount of payment made by the taxpayer, provided any deficiency is cured by payment in full to the Tax Collector within 10 days after notice of the deficiency is mailed by the Tax Collector; or
(3) Waiver of the penalty was ordered by a court of competent jurisdiction.
(b) This Section 6.17-4.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (b)(2) and (b)(3) of this Section 6.17-4.1;
(3) to all returns and payments for fiscal years ending on or after July 1, 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. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)