Upon written application of a seller, stating the reasons therefor, the City may extend the time to file a sales tax return but only if the City finds each of the following:
(A) For reasons beyond the seller's control, the seller has been unable to maintain in a current condition the books and records that contain the information required to complete the return;
(B) Such extension is a dire necessity for bookkeeping reasons and would avert undue hardship upon the seller;
(C) The seller has a plan to cure the problem that caused the seller to apply for an extension and the seller agrees to proceed with diligence to cure the problem;
(D) At the time of the application, the seller is not delinquent in filing any other sales tax return, in remitting sales tax to the City or otherwise in violation of this chapter; and
(E) No such extension shall be made retroactively to cover existing delinquencies.
(Am. Ord. 2020-7; passed 4-28-20)