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Penalty and Interest Information

Report CoveringDueDelinquent if Not Filed By
January, February, MarchAprilApril 30
April, May, JuneJulyJuly 31
July, August, SeptemberOctoberOctober 31
October, November, DecemberJanuaryJanuary 31

When the due date falls on a Saturday or Sunday the next business day is considered to be the due date.

Penalty will be charged on late reports.

Include penalty of $25 for the first report filed in a calendar year, if report is filed within thirty (30) days of the due date. If more than thirty (30) days beyond the due date add an additional $50. If report is second report filed late in a calendar year include penalty of $125, if report is filed within thirty (30) days of the due date. If more than thirty (30) days beyond the due date add an additional $50.

Interest will be charged on late payments.

Interest is assessed for each month or fraction of a month past due at a rate of 1.5% per month.