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City of Portland

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7.12.050 Short Title and Administration.

A.  Purpose.  Section 7.12.050 through Section 7.12.120 shall be known as the Utility Privilege Tax Law.  The authority to impose utility privilege taxes is granted to the City by Oregon statutes and is exercised to the fullest extent of the state laws.  The revenues generated by the Utility Privilege Tax Law are for general revenue purposes and are not regulatory.

B.  Administration.

1.  The Utility Privilege Tax Law shall be administered by the Director.  The Director may adopt procedures, forms, and written policies for administering the Utility Privilege Tax Law.

2.  Authority granted to the Director may be delegated, in writing, to employees or agents of the Bureau.

3.  The Director may, upon request, issue written interpretations of how the Utility Privilege Tax Law applies in general or to specific circumstances.

4.  Nothing in the Utility Privilege Tax Law precludes the informal disposition of controversy by the Director in writing, whether by stipulation or agreed settlement.

5.  The Director may implement procedures, forms, and written policies for administering the provisions of the Utility Privilege Tax Law.

6.  The Director may adopt rules relating to matters within the scope of this Chapter to administer compliance with Utility Privilege Tax Law.

a.  Before adopting a new rule, the Director must hold a public hearing.  Prior to the hearing, the Director will notify utilities and telecommunications utilities.  Such notice, which may be provided by mail or electronic means, must be distributed to utilities and telecommunications utilities not less than 10 nor more than 30 days before the hearing.  The notice must include the place, time and purpose of the public hearing, a brief description of the subjects covered by the proposed rule, and the location where copies of the full text of the proposed rule may be obtained.

b.  At the public hearing, the Director will receive oral and written testimony concerning the proposed rule.  The Director will either adopt the proposed rule, modify it or reject it, taking into consideration the testimony received during the public hearing.  If a substantial modification is made, additional public review will be conducted, but no additional public notice is required if an announcement is made at the hearing of a future hearing for a date, time and place certain at which the modification will be discussed.  Unless otherwise stated, all rules are effective upon adoption by the Director.  All rules adopted by the Director will be filed in the Bureau’s office.  Copies of all current rules will be posted on the Bureau’s website and made available to the public upon request.

c.  Notwithstanding Subsections a. and b., the Director may adopt an interim rule without prior public notice upon a finding that failure to act promptly will result in serious prejudice to the public interest or the interest of the affected parties, stating the specific reasons for such prejudice.  An interim rule adopted pursuant to this Subsection is effective for a period of not longer than 180 days.