3.16.130 Extension of time to file tax return.
Upon written application of the seller, stating the reasons therefor, the finance director may grant an extension of time for filing a sales tax return and remitting the sales tax if the seller provides each of the following:
A. 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; and
B. Such extension is a dire necessity for bookkeeping reasons and would avert undue hardship upon the seller; and
C. The seller has a reasonable plan to cure the problem that caused the seller to apply for an extension, and the seller agrees to proceed with diligence to cure the problem; and
D. At the time of the application, the seller is not delinquent in filing any other sales tax returns or in remitting sales tax to the city.
E. No such extension shall be made retroactively to cover existing delinquencies. (Ord. 20-002 § 3, 2020)