CESA’s Small Remitters Policy (the “Policy”) provides a framework for CESA or its Program Manager to determine if any member should reduce the frequency of their reporting and remitting based on sales volume.
CESA strives to operate an efficient program that takes into account the needs of its members. Over 90% of the current CESA membership reports and remits less than $10,000 per year to CESA but account for less than 5% of CESA’s annual revenues. Many of these members are small business and sole proprietorships or partnerships with limited administrative resources. Consequently, CESA’s Board of Directors determined that a quarterly reporting schedule would reduce the administrative burden on these members without a significant impact to the program’s cash flow.
Quarterly Remittance Criteria: CESA members that meet ALL of the below criteria are eligible for reporting and remitting on a quarterly basis:
- a) Annual remittances of less than $10,000 in prior 12 month reporting period; and
- b) All reports and remittances in prior 12 month period completed and submitted on time (by the 30th of the month following the reporting period); and
- c) Member has never filed for bankruptcy or creditor protection
Members that qualify for quarterly reporting and remittance will adhere to the following schedule:
|Quarter||Months||Report and Remittance Due Date|
|1st Quarter||January, February, March||April 30|
|2nd Quarter||April, May, June||July 31|
|3rd Quarter||July, August, September||October 31|
|4th Quarter||October, November, December||January 31|
Revoking Quarterly Remittance Privileges
Each member must maintain good standing (on-time reports and remittance) to continue to be eligible for the quarterly reporting and remittance privilege. Any failure to remit on time will result in the privilege being cancelled, and the member reverting to monthly reporting and remittance requirements.
Application for quarterly reporting and remittance: Any member that meets eligibility requirements outlined the Quarterly Remittance Criteria section above may apply to CESA to become a quarterly remitter. Please contact CESA via email at: firstname.lastname@example.org.