Skip to Main Content View Text-Only

Charter, Code and Policies

City of Portland



More Contact Info

6.04.110 Security for Collection of Tax.

(Amended by Ordinance Nos. 162647 and 187339, effective October 16, 2015.)  The Division, whenever deemed necessary to insure compliance with this Chapter, may require any operator subject thereto to deposit with it such security in the form of cash, bond, or other security as the Division may determine.  The amount of the security shall be fixed by the Division but shall not be greater than twice the operator’s estimated average quarterly liability for the period for which he files returns, determined in such manner as the Division deems proper.  The amount of the security may be increased or decreased by the Division subject to the limitation herein provided.