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A. Penalties. All penalties and remedies enumerated in this chapter are cumulative.

B. Any distributor that fails to pay taxes to the borough as required by this chapter or fails to file an excise tax report as required by this chapter shall incur the following penalties:

Month Filing For

Report/Remittance Due Date

Late Report/Late Payment Penalty – 10% of the taxes due. If no taxes are due, the penalty is $50.00.

Additional Late Report/Late Payment Penalty – 25% of taxes due

January

February 15

February 16 – March 15

March 16

February

March 15

March 16 – April 15

April 16

March

April 15

April 16 – May 15

May 16

April

May 15

May 16 – June 15

June 16

May

June 15

June 16 – July 15

July 16

June

July 15

July 16 – August 15

August 16

July

August 15

August 16 – September 15

September 16

August

September 15

September 16 – October 15

October 16

September

October 15

October 16 – November 15

November 16

October

November 15

November 16 – December 15

December 16

November

December 15

December 16 – January 15

January 16

December

January 15

January 16 – February 15

February 16

C. In addition to any other penalties imposed under this chapter, a distributor shall pay any administrative fees, outside collection agency fees, attorney fees, and other costs and fees incurred by the borough or its agent(s) in connection with any collection, or attempted collection, from the distributor of any unpaid tax, unpaid interest, and/or unpaid penalties due under this chapter.

D. Simple interest at a rate of 15 percent per year, or a lesser rate if required by law, shall accrue on all unpaid taxes, not including penalty and administrative fees, from the original due date provided under this section until paid in full.

E. The borough will apply a distributor’s payment to the most delinquent excise tax report in the following order: first, to any unpaid administrative fees, outside collection agency fees, attorney fees, and other collection costs and fees; second, to any unpaid penalties; third, to any unpaid interest that has accrued on unpaid taxes; and fourth, to the principal of any unpaid taxes.

F. Any person who holds an ownership interest in a distributor, or any other person who is a distributor, is personally liable for all taxes, penalties and interest due from such distributor under this chapter. (Ord. 2020-25 § 2, 2020; Ord. 2004-59 § 2, 2004; Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.080.)