Business Tax Penalties and Interest

The penalty structure for all business taxes and fees for tax years 2020 and prior, and Business Registration Renewal 2021 and prior, can be found here. All other Business tax filings and payments received or postmarked after the deadline are generally subject to penalties and fees specified under Section 6.17-1.1:

1. Late Filing Penalty: If you file after the due date, include a Late Filing Penalty of $100.
2. Late Payment Penalty: A late payment penalty equal to the fee or tax multiplied by the penalty percentage as described in the table below;
3. Interest: Interest accruing at 1% per month on the amount that remains unpaid; and
4. Administrative Fee: An administrative fee of $58.

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Tax Years 2020 and Prior, and Business Registration Renewal 2021 and Prior

The penalty structure for all business taxes and fees for tax years 2020 and prior, and Business Registration Renewal 2021 and prior for business tax filings and payments received or postmarked after the deadline are generally subject to penalties and fees as follows:

1. A late payment penalty equal to the fee or tax multiplied by the penalty percentage as described in the table below;
2. Interest accruing at 1% per month on the amount that remains unpaid; and
3. An administrative fee of $55.