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City of Portland



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6.04.170 Violations.

(Amended by Ordinance Nos. 186985 and 187339, effective October 16, 2015.)  It is unlawful for any Operator or other person so required to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or any other data required by the Division or to render a false or fraudulent return.  No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this Chapter.  The Division Director may impose a civil penalty of up to $500 for each violation of this Chapter.  A violation includes, but is not limited to:

A.  Failure to file any required Transient Lodgings Tax payment and/or report, including any penalties and interest, within 60 days of the due date;

B.  Filing a false or fraudulent report;

C.  Failure to register a hotel or Short-Term Rental with the Division as described in Section 6.04.060;

D.  Failure to maintain a separate account for the transient lodgings tax collected when required by the Division;

E.  Failure to provide any data or other information requested by the Division, including but not limited to, the physical address of a transient lodging occupancy location within Portland and the related contact information;

F.   Failure to obtain an Accessory Short-Term Rental permit, provide the Type A Permit Number or Type B Conditional Use case file number in advertising or other listing services, or post this number in the rental unit; and

G.  Failure by a Booking Agent to prominently display the Accessory Short-Term Rental permit or case file number.