The Director has the authority to estimate tax liability of the operator or plan manager from any information obtained from DOTAX. The Director may assess the taxes, interest, and penalty due to the County and make a demand on the payment.
If there is an intent to evade tax, the tax may be assessed or levied at any time; provided that the burden of proof with respect to the issues of falsity or fraud and intent to evade tax shall be upon the County.
For late payments, the Director has the authority to collect interest and penalties. Penalties and interest are assessed on any tax that is not paid on time. If the tax is not paid within 60 days of the due date, a penalty of 20% of the unpaid balance will be assessed. If you are required to pay by electronic funds transfer (EFT) and do not timely pay by EFT, a penalty of 2% will be assessed on the tax due. Interest is assessed at the rate of 2/3 of 1% per month or part of a month on any unpaid taxes and penalty. If a payment is dishonored, a $30 service fee is assessed.
Important: Payments are applied to the fees first, then interest, then penalty, and then the tax.