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The City of Portland, Oregon

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City of Portland

GENERAL INFORMATION: 503-823-4000

EMAIL: cityinfo@portlandoregon.gov

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LIC-11.06 - Late Payments

LATE PAYMENTS

Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority

ARB-LIC-11.06


If a taxfiler is unable to pay the full tax when due, the Division may establish a payment plan for the taxfiler. If the payment plan is for 12 months or less, there will be no fee. For payment plan periods longer than 12 months, the Division may charge the taxfiler a reasonable fee pursuant to Division policy.


HISTORY

Adopted by Director of Revenue Division September 29, 2020 and filed for inclusion in PPD November 2, 2020.

Amended by Director of Revenue Division May 8, 2015.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.