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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.)