§ 3.20.290. Tax return—Extension of time.

Latest version.

Upon written application of a seller, stating the reasons therefore, the finance director may extend the time to file a sales tax return, if the finance director finds each of the following:
1.

For reasons beyond the seller's reasonable control, the seller has been unable to maintain in a current condition the books and records that contain the information required to complete the return;

2.

The seller has a reasonable plan to cure the problem that caused the seller to apply for an extension. The seller will commence and proceed with diligence to cure the problem and the problem will be cured within a reasonable time; and

3.

At the time of the application, the seller is not delinquent in filing any other sales tax return or in remitting sales taxes to the city.

(Ord. 04-10 § 2 (part), 2004).

                    
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