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Frequently Asked Questions

If any person fails to file a quarterly report, files a false report, or fails to pay the full amount of the tax due to the City Financial Services Department by the last day of the month following the end of the quarter, a 5 percent penalty will be assessed on the amount of tax due.  On the 61st day past the due date, an additional 5 percent penalty will be assessed on the outstanding tax due. Delinquent taxes shall also draw interest at the rate of 10 percent per annum beginning on the 61st day from the due date. Delinquent payments are applied to penalties and interest first.