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Late Fees, Penalties & Interest

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Penalty

Returns and payments must be paid in full online or postmarked by mail on or before the 20th of the month. If not received by the due date, a late fee will be assessed, which is a minimum of $50 up to 50 percent of tax due.

Under the following circumstances the Clerk may settle or compromise a taxpayer's liability for penalty without requiring the taxpayer to submit a written request.

For taxpayers who file returns and remit tax payment on a monthly basis:

Any penalty related to noncompliant filing event* shall be settled or compromised if the taxpayer has:

No noncompliant filing event in the immediately preceding 12-month period and no unresolved chapter 212 liability resulting from a noncompliant filing event; or one noncompliant filing event in the immediately preceding 12-month period, resolution of the current noncompliant filing event through payment of tax and interest and the filing of a return within 30 days after notification by the department, and no unresolved chapter 212 liability resulting from a noncompliant filing event.

If a taxpayer has two or more noncompliant filing events in the immediately preceding 12-month period, the taxpayer shall be liable, absent a showing by the taxpayer that the noncompliant filing event was due to extraordinary circumstances**, for the penalties provided in s. 212.12, including loss of collection allowance, and shall be reported to a credit bureau.

For taxpayers who file returns and remit tax on a quarterly basis:

Any penalty related to noncompliant filing event shall be settled or compromised if the taxpayer has no noncompliant filing event in the immediately preceding 12-month period and no unresolved chapter 212 liability resulting from a noncompliant filing event.

Interest

Interest is accrued for each day that the tax is delinquent. A floating rate of interest applies to underpayment and late payment of tax. The rate is updated January 1 and July 1 of each year by using the formula established in Florida Statute 213.235.

Collection Allowance

The collection allowance is not allowed for late submission, noncompliance or any on-time payment not submitted and paid online.


 

* Noncompliant filing event means a failure to timely file a complete and accurate return required under chapter 212 or a failure to timely pay the amount of tax reported on a return required by chapter 212.

** Extraordinary circumstances means the occurrence of events beyond the control of the taxpayer, such as, but not limited to, the death of the taxpayer, acts of war or terrorism, natural disasters, fire, or other casualty, or the nonfeasance or misfeasance of the taxpayer's employee or representatives responsible for compliance with the provisions of chapter 212. With respect to the acts of an employee or representative, the taxpayer must show that the principals of the business lacked actual knowledge of the noncompliance and that the noncompliance was resolved within 30 days after actual knowledge.