January

• 25% penalty levied on delinquent local business tax accounts.
• Delinquent local business tax notices mailed.

August

• Local business tax accounts become payable August 1.

September

• Local business tax payments are due by September 30.

October

• Local business tax accounts become delinquent October 1 and a 10% penalty will apply.

November

• Delinquent local business tax accounts incur a 15% penalty.

December

• Delinquent local business tax accounts incur a 20% penalty.