Retail Charge Agreement Delinquency Fee

Who is responsible for this fee?

A retail seller must pay this fee for each delinquency charge in excess of $10 it assesses on payments that are in default for more than 21 days under the terms of a retail charge agreement.

Rates

$.50 for each delinquency charge in excess of $10

Due Date

Monthly

Penalties and Interest

Penalties

• If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
• If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

Interest

• Past due taxes are charged interest beginning 61 days after the due date.
• To calculate interest on past due taxes, visit Interest Owed and Earned.

Electronic Reporting

No.