Collection Fees

The Office of Tax and Revenue assesses collection fees on all unpaid balances that are owed for a period of 90 days or more and that have not been referred to a collection agency.

The following fees are applied on each delinquent tax filing period:

• 10% of delinquent balances from $200 to $49,999
• $5,000 for delinquent balances of $50,000 and over
• $25 for each installment/payment plan