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Business Tax Penalties

Penalties For Deliquency & Non-Compliance


County Local Business Tax Receipt Renewal Delinquency - Polk County Local Business Tax Receipt holders are required to renew their business tax receipts on or before September 30th each year. After September 30th any business that has failed to renew their tax receipt shall be considered delinquent and subject to the annual county local business tax due, including penalties and collections costs, as well as possible attorney fees.

Note: Delinquent county local business tax account holders are subject to for pay all applicable taxes, penalties, and collection costs due, etc., for the current year and up to three prior years.


County Local Business Tax Non-Compliance - Businesses that have not obtained a valid County Local Business Tax Receipt and that have been noticed they are in violation for failing to obtain a County Local Business Tax Receipt are subject to non-compliance penalties.

After 150 days of being noticed, businesses that fail to comply are in criminal violation of county local business tax provisions, which is a second degree misdemeanor offense subject to possible criminal prosecution, and additional non-compliance penalties.

Note: Non-compliant businesses are subject to pay for all applicable taxes, penalties and collection costs due, etc., for the current year and up to three prior years.


See the following schedule for Delinquency & Non-Compliance Amounts

SCHEDULE OF COUNTY LOCAL BUSINESS TAX DELINQUENT AMOUNTS


Breakout for Amounts Due from October 1 Through October 31:

Class A: $44.65 ($31.50 base tax + 10% penalty + $10 collection cost)
Class B: $73.53 ($57.75 base tax + 10% penalty + $10 collection cost)
Class C: $356.50 ($315.00 base tax + 10% penalty + $10 collection cost)

Breakout for Amounts Due from November 1 Through November 30:

Class A: $46.23 ($31.50 base tax + 15% penalty + $10 collection cost)
Class B: $76.41 ($57.75 base tax + 15% penalty + $10 collection cost)
Class C: $372.25 ($315.00 base tax + 15% penalty + $10 collection cost)

Breakout for Amounts Due from December 1 Through December 31:

Class A: $47.80 ($31.50 base tax + 20% penalty + $10 collection cost)
Class B: $79.30 ($57.75 base tax + 20% penalty + $10 collection cost)
Class C: $388.00 ($315.00 base tax + 20% penalty + $10 collection cost)

Breakout for Amounts Due from January 1 Through the End of February:

Class A: $49.38 ($31.50 base tax + 25% penalty + $10 collection cost)
Class B: $82.19 ($57.75 base tax + 25% penalty + $10 collection cost)
Class C: $403.75 ($315.00 base tax + 25% penalty + $10 collection cost)

Breakout for Amounts Due Beginning March 1 and Thereafter:

Class A: $103.00 ($31.50 base tax + 100% penalty + $40 collection cost) + any Attorney Fees
Class B: $155.50 ($57.75 base tax + 100% penalty + $40 collection cost) + any Attorney Fees
Class C: $605.00 ($315.00 base tax + $250 penalty + $40 collection cost) + any Attorney Fees

SCHEDULE OF COUNTY LOCAL BUSINESS TAX NON-COMPLIANCE AMOUNTS


Breakout for Non-Compliance Amounts Due Upon Initial Notice Of Violation (Compliance Order):

Class A: $59.38 ($31.50 base tax + 25% penalty + $20 collection cost)
Class B: $92.19 ($57.75 base tax + 25% penalty + $20 collection cost)
Class C: $413.75 ($315.00 base tax + 25% penalty + $20 collection cost)

Breakout for Non-Compliance Amounts Due 30 Days from Initial Notice of Violation (Compliance Order):

Class A: $79.38 ($31.50 base tax + 25% penalty + $40 collection cost)
Class B: $112.19 ($57.75 base tax + 25% penalty + $40 collection cost)
Class C: $433.75 ($315.00 base tax + 25% penalty + $40 collection cost)

Breakout for Non-Compliance Amounts Due 150 Days from Initial Notice Of Violation (Compliance Order):

Class A: $103.00 ($31.50 base tax + 100% penalty + $40 collection cost) + any Attorney Fees
Class B: $155.50 ($57.75 base tax + 100% penalty + $40 collection cost) + any Attorney Fees
Class C: $605.00 ($315.00 base tax + $250 penalty + $40 collection cost) + any Attorney Fees