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B&O Tax Penalties
Penalties are incurred when the postmark on the envelope is received after the due date.
Days Late | Penalties assessed |
| 1 to 30 | Add 9% tax due (minimum penalty of $5.00) |
| 31 to 60 | Add 19% tax due (minimum penalty of $5.00) |
| 61 OR MORE | Add 29% tax due (minimum penalty of $5.00) |
The city of North Bend may cancel any penalties imposed under NBMC 5.05.110(A) if the taxpayer shows that its failure to timely file or pay the tax was due to reasonable cause and not willful neglect. The request must be in writing and contain competent proof of all pertinent facts supporting a reasonable cause determination. In all cases, the burden of proving the facts rests upon the taxpayer.