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Office of Management & Finance

Revenue Bureau

Revenue is being re-organized under the Bureau of Revenue and Financial Services.

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

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Penalty Waiver or Reduction Policy

Tax Division header

Transient Lodgings Tax Penalty Waiver or Reduction Policy

Portland City Code Section 6.04.080 F states that “any operator who fails to remit the tax herein levied within the time herein stated shall pay the penalties herein stated, provided, however, the operator may petition the Bureau Director for waiver and refund of the penalty or any portion thereof and the Bureau Director may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.” A penalty waiver is at the sole discretion of the Revenue Bureau.

 

12/5/11                                                  signed by Terri Williams
_____________________                   ____________________________
Date                                                         Program Manager

March 10, 1995

December 5, 2011