Transient Lodging Report Extension Request Policy
The Bureau may grant an extension of time to file a monthly or quarterly transient lodging (TL) tax report if the request is made to a member of the Bureau’s Audit Staff prior to the delinquent date of the return. The extension is granted to the 15th day of the following month. The delinquent date for an extended monthly or quarterly TL tax report will generally be the last day of the month. However, the Audit staff member reviewing the request may change the delinquent date to another date prior to the end of the month if a pattern of extension requests exists, or if it appears that an operator is abusing the extension request privilege. It is possible that no grace period will be allowed beyond the extension due date.
Notwithstanding the above, the Bureau may deny any extension request made by an operator if the request is not based on good cause or if the operator has a history of abuse of this privilege.
7/29/02 signed by Terri Williams
Date Transient Lodgings Tax Program Manager