8.52.110 Penalties, interest, fees and tax remittance.
A. Any seller that fails to collect and/or remit taxes to the Borough as required by this chapter or fails to file a monthly report form as required by this chapter shall incur the following penalties:
|
Month Filing For |
Report/Remittance Due Date |
Late Report/Late Remittance Penalty – 10% of the taxes due. If no taxes are due, the penalty is $50.00. |
Additional Late Report/Late Remittance 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 |
B. In addition to any other penalties imposed under this chapter, a seller 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 seller of any unremitted tax, unpaid interest, and/or unpaid penalties due under this chapter.
C. Simple interest at a rate of 15 percent per year, or a lesser rate if required by state law, shall accrue on all unremitted taxes, not including penalty and administrative fees, from the original due date provided under this section until remitted in full.
D. The Borough will apply a seller’s payment to the most delinquent monthly 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 unremitted taxes; and fourth, to the principal of any unremitted taxes.
E. Any person who holds an ownership interest in a seller, or any other person who is a seller, is personally liable for all taxes, penalties and interest due from such seller under this chapter.
F. Failure to comply with the provisions of this chapter is a violation punishable by a fine as set forth at Chapter 1.20 FNSBC. (Ord. 2020-25 § 5, 2020; Ord. 2019-16 § 17, 2019; Ord. 2013-65 § 12, 2013; Ord. 2004-59 § 4, 2004; Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.110.)