Penalties and Charges
ASSESSMENT PENALTIES - There will be a 50% penalty added to all assessements issued for failure to remit the amount due.
LATE FILING CHARGES - Returns filed after the due date are subject to additional charges of fifty dollars ($50) or ten percent (10%) of the tax to be paid, whichever is greater.
RETURNED CHECK CHARGES - Checks returned by your bank are subject to a fifty dollar ($50) bad check charge in addition to assessment penalties listed above.
CRIMINAL PENALTIES - You are subject to heavy fines and/or imprisonment if you fail to file returns and remit taxes when due, if you make retail sales without a vendor’s license or if you make retail sales under a suspended or revoked vendor’s license.
For establishments with 5 or more rooms, tax remittance is due and payable each month and due by the 30th of the month following the reporting period. For those with fewer than 5 sleeping rooms, tax remittance is payable quarterly and due the 30th of the month following the reporting period.
Under penalties of perjury, I declare that this return and any accompanying schedules and statements have been examined by me, and that, to the best of my knowledge and belief, it is a true, and complete return and report.
