(A) If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 0.5% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected.
(B) Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
(1) The tax officer is authorized to forgive penalty and interest balances totaling less than $5 unless a late filing fee is also due.
(2) The tax officer is not authorized to use legal action (either wage attachment or District Court) to pursue delinquent monies under $10. The minimum delinquent monies for District Court action shall be $50.
(3) There shall be no extension for payment of taxes due. Delinquent taxes may be paid over a period of time upon the signing of a time payment agreement by both the tax officer and taxpayer.
(4) Any resident whose check is rejected by the bank for any reason shall be charged a $10 fee and the check redeposited (unless the account is closed or payment stopped). If a check is returned a second time, there shall be an additional $20 charge and the resident shall be sent a certified mail letter giving him or her ten days to make payment by cash or money order. The tax officer shall prosecute for any appropriate offenses, including the passing of bad checks, any resident who fails to do so.
(5) Any resident whose tax return is postmarked after April 15 and received after April 20 shall be charged a late filing fee of $10.
(6) Any resident filing a federal extension of time for filing shall file a copy with the tax office on or before April 15. Extension requests postmarked after April 15 and received after April 20 shall not be honored. The taxpayer shall be charged a late filing fee of $10 at the time of the filing of his or her tax return.
(7) Since the reason for an extension of time request is that all income/expense information has not been documented by April 15, extension requests shall not be honored for any resident whose sole source of income is wages (documented by a W-2 or 1099) with no allowable business expenses.
(8) Any resident who finds it necessary to file an additional time extension request with the Internal Revenue Service shall file a copy with the tax office on or before the expiration date of the initial request. Additional time requests postmarked after the expiration date of the initial request and received more than five days beyond that date will not be honored and a late filing fee of $10 will be charged at the time of the filing of the taxpayer’s tax return.
(9) Any employer whose quarterly withholding is postmarked after the due date and is received more than five days past said due date shall be charged a late filing fee of $10 plus penalty and interest.
(Ord. 79, passed 12-26-1989)