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Late Filers

How do I know if my tax return is on time?

The due date for each tax return is printed on the return itself. Tax returns are considered timely if the USPS postmark cancellation stamp is dated no later than the date the return and payment are due.

What is my penalty if I file or pay a return late?

The City is required to assess a nine percent late penalty if the tax due on a return filed by a taxpayer is not paid by the due date. Late penalties of 19 to 29 percent proceed as follows:

  • 19 percent penalty due after the last day of the month following the return's due date;
  • 29 percent penalty due after the last day of the second month following the return's due date.
  • Note: The minimum penalty for late payment is five dollars.

Interest is also required to be paid when filing late. Find current interest rates. 

 

Does the City grant penalty waivers?

Yes, Tax & License has the authority to waive delinquent or late return penalties under limited circumstances when the underpayment of tax, or the failure to pay any tax by the due date, was the result of circumstances beyond the control of the taxpayer.

 

Lack of funds, being unaware that taxes are due after being registered, or not receiving the return in the mail are generally NOT considered circumstances beyond the control of a taxpayer and would not qualify for this type of penalty waiver. 

 

How do I request a penalty waiver?

If your return and/or payment is late and you feel you have a qualifying situation, you may request consideration for a penalty waiver. Prior to any penalty being waived, your account must be current.


Your request may be sent to Tax & License or attached to a payment.  Be sure to include or attach any information that should be considered when the penalty waiver request is being reviewed.  If no reason is included in the request for waiver, the waiver will be denied.  


***The taxpayer has the burden of proving that the penalty waiver request is valid.***


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