Returns received or postmarked after the due date will incur a $25 late filing fee PLUS a 5% late penalty if it is before the 20th day of the following month of the taxing reporting period, OR a 10% late penalty if it is after the 20th day of the following month of the taxing reporting period AND the permit is revoked. Once permit is revoked, a $250 reinstatement fee PLUS penalties and interest are due.