Upon written application of a distributor, stating the reasons therefor, the City may extend the time to file a tobacco products tax return but only if the City finds each of the following:
(A) For reasons beyond the distributor's control, the distributor 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 distributor;
(C) The distributor has a plan to cure the problem that caused the distributor to apply for an extension and the distributor agrees to proceed with diligence to cure the problem;
(D) At the time of the application, the distributor is not delinquent in filing any other tobacco products tax return, in remitting tobacco products tax to the City or otherwise in violation of this Chapter; and
(E) No such extension shall be made retroactively to cover existing delinquencies.
(Ord. 2021-02, passed 3-30-21)