Late Filers

How do I know if my license fee was paid on time?

The due date for license renewals is printed directly on the renewal document. Your license fee is considered paid on time if the USPS postmark on your payment is dated no later than the listed due date.

What is my penalty if I file or pay a license fee late?

The City assesses a late penalty when a license fee is not paid on or before the due date. Late penalties are assessed at 20 percent of the license fee the day after the license fee is due. However, late penalties do not apply to licenses with an administrative fee, such as those for businesses with gross receipts under $12,000, branch accounts, or 501(c)(3) organizations.

License fees issued prior to 2024 were assessed as follows:

• 20 percent penalty is assessed if paid within the month after the license fee is due.
• 50 percent penalty is assessed if paid after the last day of the month following the due date.
  • Note: The minimum penalty for late payment is $25.

Does Tax & License grant penalty waivers?

Yes, according to TMC Chapter 6B.10.095 Tax & License has the authority to waive delinquent or late penalties in limited circumstances. This applies when the underpayment of a license fee, or the failure to pay any fee by the due date, is due to circumstances beyond the taxpayer’s control.

Insufficient funds, unawareness of the fee due date after licensing with the City or not receiving a license or tax notice typically do not qualify for a penalty waiver. If any of these situations apply to you, please explore one of our available Payment Options.