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 prior year taxes, penalties and collection costs due, etc., (up to three years).
Schedule of Delinquent Amounts
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)
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)
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)
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)
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
County Local Business Tax Non-Compliance
To report unlawful business activities by those who have failed to obtain a county local business tax receipt, click here.
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 prior year taxes, penalties, and collection costs due, etc., (up to three years).
Schedule of Non-Compliance Amounts
Breakout for Non-Compliance Amounts Due Upon Notice Of Violation:
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 Exceeding 150 Days from Notice Of Violation:
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