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DELINQUENCY & NON-COMPLIANCE
Penalties For Delinquency & Non-Compliance
Delinquency: The penalties can be costly when Tourist Development Tax payments are not remitted properly and timely. If a tourist development tax return is delinquent, the following penalties apply:
- There will be no collection allowance;
- A penalty of 10% for each 30 days or fraction thereof up to a maximum of 50%, but not less than $50.00;
- Interest is accrued at an annual rate (periodically determined by the state) for payments postmarked or remitted in person after the 20th of the month; and,
- A charge of $25.00 is applied for a returned check.
Non-Compliance: If necessary, a warrant may be issued and a lien placed against other real and/or personal property owned. Moreover, additional collection efforts and charges may be applied.
Warning: Fraud is dealt with severely and prosecuted to the maximum extent of the law.
Report Unlawful Activity
Click here to report business and rental tourist development tax evaders...
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