How do I know if my license fee was paid on time?
The due date for license renewals is printed on the document itself. Licenses are considered timely if the USPS postmark cancellation stamp is dated no later than the date the license fee is due.
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. Late penalties are not assessed on licenses with an administrative fee (gross under $12,000, branch, 501(c)3).
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, per TMC Chapter 6B.10.095 Tax & License has the authority to waive delinquent or late penalties under limited circumstances when the underpayment of a license fee, or the failure to pay any fee by the due date, was the result of circumstances beyond the control of the taxpayer.
Lack of funds, being unaware that the fees were due after licensing with the City, or not receiving a license or tax notice generally would not qualify for a penalty waiver. If you fall under these reasons, please use one of our available Payment Options.
Prior to requesting a waiver of penalties, your account must be current (except for penalties) and all tax returns must be filed (if applicable). Requests will be denied if the account is not current.