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The City of Portland, Oregon

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City of Portland



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17.105.010 Tax Imposed.

(Amended by Ordinance No. 188086, effective December 16, 2016.)  A Motor Vehicle Fuel Tax is hereby imposed on every Dealer, Seller, or User. The tax imposed shall be paid monthly to the City. The Tax Administrator is authorized to exercise all supervisory and administrative powers with regard to the enforcement, collection and administration of the Motor Vehicle Fuel Tax, including all powers specified in ORS 319.010 to 319.430, and ORS 310.510 to 310.990.