§ 68-567. Extension of time for payment.

(a)

The commissioner of revenue may, before any delinquency and for good cause shown, extend the time of payment of the tax imposed by this article for a period not to exceed 60 days.

(b)

After delinquency, extensions of time to pay the convention and tourism tax shall not be granted except for exceptional mitigating circumstances for the cause of the delinquency and demonstrated proof of financial ability to repay the delinquency. If the remitter of the tax meets such criteria, the commissioner, in his or her discretion, may permit the tax remitter to enter into a payment agreement, in a form prescribed by the commissioner, to pay the tax, along with interest and penalties, in installments for a period not to exceed six months. Failure to make any installment payment due under the agreement shall cause the entire balance due to become payable immediately, and subject to recovery and collection as provided in this article.

(Code of Gen. Ords. 1967, § 32.316; Ord. No. 65276, 3-22-90; Ord. No. 120012, § 4, 1-19-12)