Taxpayers, both individuals and businesses, that are delinquent in filing and paying applicable gross receipts taxes can take advantage of a gross receipts tax amnesty which was signed into law by Governor Kenneth E. Mapp on October 6, 2016. Pursuant to the terms of Act No. 7930, the amnesty remains in effect until Tuesday January 3, 2017.
Taxpayers who have outstanding gross receipts tax obligations for periods up to and including August 2016 (or December 31, 2015 for annual filers) should file all outstanding returns and make payment of amounts due and owing prior to January 3, 2017 to avoid imposition of interest and penalties. Payment may be made via cash, credit card, bank check or money order.