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6.08.090 Interest and Penalties for Failure to Comply.

(Amended by Ordinance No. 187975, effective September 7, 2016.)

A.  Interest.  If the Director of the Portland Housing Bureau determines that a person has failed to pay to the City all or any part of the construction excise tax due under this Chapter 6.08, interest shall be due on the entire unpaid amount, assessed at the rate of .833 percent simple interest per month or fraction thereof (10 percent per annum), computed from the original due date of the fee to the 15th day of the month following the date of the underpayment.  Interest amounts properly assessed in accordance with this Section may not be waived or reduced by the Director.

B.  Penalties.  In addition to assessing interest, the Director of the Portland Housing Bureau may assess a penalty of five percent of the otherwise applicable tax liability upon:

1.  Any person that initially qualifies for an exemption under Subsections 6.08.060 A.2., 6.08.060 A.3. and 6.08.060 A.10. and the housing units subsequently fail to qualify for the exemption;

2.  Any person who intentionally fails to state the full value of an improvement.

C.  Penalties and interest merged with tax.  Any accrued interest and imposed penalties under the provisions of this Section shall be merged with and become a part of the construction excise tax required to be paid under this Chapter 6.08.  If delinquency continues, requiring additional penalty and interest calculations, previously assessed penalty and interest are added to the tax due.  This amount becomes the new base for calculating new interest amounts.