Supplementary business tax bills are sent after the annual billing to businesses that
- were not initially included on the business tax roll;
- moved into new premises or opened new premises or new branches of an existing business;
- were only in operation for a portion of the year; or
- increased the square footage occupied for business purposes, after the business tax roll was prepared.
Supplementary bills issued after the annual billing are due and payable on the date shown on the notice.
If you are a current Business Tax Installment Payment Plan (BTIPP) participant, your installment is recalculated when the supplementary tax is billed. The revised payment and the start date of the new payment are shown on your supplementary tax bill.
If you would like to join BTIPP after receiving a supplementary tax bill please request, complete and return an application before the due date to avoid a filing fee. See How to Join BTIPP for more information.
