States & Municipalities React to COVID-19

Please review the following jurisdictional updates:

Alabama

Tuscaloosa County, AL:

Business license applications are being accepted via regular mail. Applicants must call in advance to confirm the fee to include in the application.

Arizona

Sedona, AZ:

Beginning Wednesday, March 18, 2020, the city of Sedona will close in-person access to city facilities, and move to virtual and phone services.

California

Statewide:

The California Franchise Tax Board (FTB) announced a special tax relief for Partnerships and LLCs. The FTB is moving various business tax filing and payment deadlines that occur on March 15, 2020 through June 15, 2020, to June 15, 2020.

The California Employment Development Department is allowing employers statewide directly affected by the pandemic to request a 60-day extension for state payroll reports without penalty or interest.

Garden Grove, CA:

City Hall is taking appointments for any city services with the exception of water bill payments.

Oakland, CA:

The City has launched a website to serve as a portal for all the local, state and federal resources available to support businesses and workers during this crisis.

San Francisco, CA:

Beginning March 17, 2020 all San Franciscans are advised to stay home with an exception for any essential needs. Please note the following government services are still open:

  • Police stations
  • Fire stations
  • Hospitals
  • Clinics and healthcare operations
  • Jails
  • Courts
  • Garbage and sanitation
  • Transportation, including Muni
  • Utilities (water, power and gas)
  • City offices

San Diego, CA:

Trucks and other vehicles engaged in delivering grocery items to grocery stores are now exempt from having to comply with any City rules and regulations that limit the hours for such deliveries.

Connecticut

Statewide:

Business tax filing deadlines on or after March 15, 2020 and before June 1, 2020, will have an extended due date of June 15, 2020. Click here for more information regarding this extension.

Georgia

Statewide:

The Georgia Department of Revenue (DOR) is asking taxpayers to conduct all business with DOR through online services.

Atlanta, GA:

The Finance Department is now running a remote schedule indefinitely and is no longer open to the public by phone. The Department is only accepting correspondence by email (biztax@atlantaga.gov).

Indiana

Statewide:

Effective March 18, 2020, the Indiana Department of Revenue customer walk-in centers will temporarily close for in-person services.  More information is available here.

Maryland

Statewide:

The Maryland Comptroller has extended filing deadlines for the following: Sales and use tax; withholding tax; admissions & amusement tax; alcohol, tobacco and motor fuel excise taxes; and tire recycling fee & bay restoration fee returns. Businesses with due dates in March, April, and May will now have until June 1st to file. More information is available here.

Michigan

Statewide:

The Michigan Department of Treasury is waiving late penalties for monthly sales, use and withholding tax returns due March 20, 2020. More information is available here.

New York State

Suffolk County, NY:

The Suffolk County Clerk has suspended in-person operations.

North Carolina

Statewide:

The North Carolina Department of Revenue (DOR) has waived penalties and late fees for business tax returns and filings. Per the DOR notice, "the waiver applies to the failure to timely obtain a license, file a return, or pay a tax that is due between March 15, 2020, and March 31, 2020, if the license is obtained, the return or extension application is filed, or the tax is paid by April 15, 2020". More information is available here.

Mecklenburg County, NC:

Mecklenburg County has suspended services, closing facilities etc until further notice. The list of affected departments/agencies can be found here.

Ohio

Statewide:

Until further notice, the Ohio Department of Taxation has closed its walk-in center.

Oregon

Statewide:

Corporate Activity Tax returns due April 30, 2020 will not be subject to underpayment penalties. More information is available here.

The Oregon Construction Contractors Board has approved a rule allowing contractors to temporarily defer renewal of their license through June 30, 2020. Contractor are eligible for a renewal deferment if a license is in active status with an expiration date between 3/1/2020 and 6/30/2020. More information can be found here.

Pennsylvania

Statewide:

The Pennsylvania Department of Revenue has closed its district offices to the public. The call center has also closed.

Loyalsock Township, PA:

Until further notice, the Tax Office is closed to the public. Mail and phones will be attended to.

Upper Merion Township, PA:

Until further notice, municipal facilities are closed to the public. Mail and phones will be attended to.

Upper Moreland Township, PA:

Until further notice, municipal facilities are closed to the public. Mail and phones will be attended to.

South Carolina

Statewide:

Tax returns and payments due April 1 to June 1 will now be due June 1, 2020. This includes the following taxes: Sales and use tax, admissions tax, corporate income tax and other business taxes filed to the South Carolina Department of Revenue. More information is available here.

Tennessee

Statewide:

The Tennessee Department of Revenue is not receiving walk-in customers at locations in Jackson, Cookeville, and Shelbyville offices. Walk-in services remains open in Memphis, Nashville, Knoxville, Chattanooga and Johnson City offices.

Virginia

Hamilton, VA:

In accordance with Loudoun County, Virginia's State of Emergency the Town of Hamilton town office is closed to the public but is available via phone and email.

Virginia Beach, VA:

The Virginia Beach business license department staff is remote and can only be contacted by email (business@vbgov.com).

Washington

Statewide:

Businesses that cannot pay their Department of Revenue taxes on time due to the COVID-19 pandemic are being asked to file an extension and a late penalty waiver request. Businesses can also request extensions to file or renew their business licenses by contacting Business Licensing Services via phone (360-705-6741) or email (BLS@dor.wa.gov).

Redmond, WA:

Out of an abundance of caution and in accordance with the King County Public Health guidelines to mitigate the spread of COVID-19, Redmond City Hall will remain closed until Monday, March 23.