When an account is established an information packet is mailed to the business or property owner. This packet explains when and how to report the fees collected.
- Collect appropriate fees from customers
- Retrieve the appropriate "Reporting Form" provided in the information packet or download a form
- Enter the gross proceeds for each category applicable to the business: sale of food/beverages; rental of transient accommodations or paid admissions and/or amusements
- Calculate Hospitality Fee
- Pay the Hospitality Fee
Due Date and Penalties
The due date is the 20th of the month following the reporting period. If the payment is postmarked after the 20th a penalty will be assessed to your account. When the twentieth day is a Saturday, Sunday or other day the County is not open for regular business, the fee is due on the following day the County is open for regular business. For questions regarding when to report or reporting due dates contact our office with your account number.
Failure to File Return. In the case of failure to file the return, the County shall make a return upon such information as it may be able to obtain, assess the Fee due thereon, and assess a late filing penalty (the "Failure to File Penalty") upon the entire Fee then due, whereupon the County shall mail such notice to the person liable for the Fee. Such payment shall be due within ten days of the postmark of such return.
The Failure to File Penalty shall be calculated as
(A x B) x C = the Failure to File Penalty
where "A" represents the amount of the entire then due Fee, "B" represents the daily penalty in percentage terms calculated on the basis of a 10% per month penalty assumiong a 30-day month (0.333%), and "C" represents the number of calendar days from the date the filing was due to the date of the filing and payment of the Failure to File Penalty. The amount of the Failure to File Penalty for any period shall not exceed 20% of the Fee due for that period.
Failure to Timely File Return. In the case of late filing of the return, the County shall assess a late filing penalty (the "Late Filing Penalty") upon the entire Fee the due.
The Late Filing Penalty shall be calculated as
(D x E) x F = the Late Filing Penalty
where "D" represents the amount of the entire then due Fee, "E" represents the daily penalty in percentage terms calculated on the basis of a 10% per month penalty assuming a 30-day month (0.333%), and "F" represents the number of calendar days from the date the filing was due to the date of the payment of the Fee, the Late Filing Penalty, and any Late Payment Penalty. The amount of the Late Filing Penalty for any period shall not exceed 20% of the Fee due for that period.
Failure to Pay. In the case of failure to pay the entirety of any Fee when due, the County shall add a late payment penalty (the "Late Payment Penalty").
The Late Payment Penalty shall be calculated as:
(X x Y) x Z = the Late Payment Penalty
where "X" represents the amount of the entire fee due for the period in question less any accepted partial payment, "Y" represents the daily penalty in percentage terms calculated on the basis of a 10% per month penalty assuming a 30-day month (0.333%), and "Z" represents the number of calendar days from the date the payment was due to the date of the payment of such Fee, and the Late Payment Penalty. There shall be no limit on the amount of the Late Payment Penalty unless found to be due under an audit.
The failure to pay penalty on fees found to be due under audit shall not exceed twenty-five percent (25%) if paid within 10 days of the County's assessment, then the failure to pay penalty is not capped on the unpaid fee from the 11th day until the taxes are paid. An underpayment amount created by filing an amended return is subject to the failure to pay penalty for the underpayment amount.