(a) A late filing fee of $25.00 per month, or fraction thereof, shall be added to all late-filed sales tax reports, until a total of $100.00 has been reached. An incomplete return shall be treated as the filing of no return.

(b) Delinquent sales taxes bear interest at the rate of 15 percent per annum until paid.

(c) In addition, delinquent sales tax shall be subject to an additional penalty of five percent per month, or fraction thereof, until a total of 20 percent of delinquent tax has been reached. The penalty does not bear interest.

(d) Fees, penalties and interest shall be assessed and collected in the same manner as the tax is assessed and collected, and applied first to fees, penalties and interest, second to past due sales tax.

(e) The filing of an incomplete return, or the failure to remit all tax, shall be treated as the filing of no return.

(f) A penalty assessed under this section for the delinquent remittance of sales tax or failure to file a sales tax return may be waived by the Commission, upon written application of the remote seller or marketplace facilitator accompanied by a payment of all delinquent sales tax, interest and penalty otherwise owed by the remote seller or marketplace facilitator, within 45 calendar days after the date of delinquency. A remote seller or marketplace facilitator may not be granted more than one waiver of penalty under this subsection in any one calendar year, in accordance with the Commission’s penalty waiver policy. The Commission shall report such waivers of penalty to the member jurisdiction, in writing. [Ord. 21-06 § 2 (Att.), 2021; Ord. 20-03 § 2 (Att.), 2020. Formerly 4.30.180.]