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City of Portland

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6.04.070 Due Date; Returns and Payments.

(Amended by Ordinance Nos. 187339 and 188170, effective January 20, 2017.)

A.  The tax imposed by this Chapter must be paid by the Transient to the Operator at the time that Rent is paid.  All amounts of such taxes collected by any Operator are due and payable to the Division on or before the last day of the following month for the preceding 3 months.  If the due date falls on a Sunday or legal holiday as defined by ORS 187.010, amounts are delinquent on the first business day that follows.  Payments and returns received or postmarked before the first business day that follows will be deemed to have been received on the due date.  The Division has authority to classify and/or district Operators for determination of applicable tax periods, and will notify each Operator of the due dates for returns.

B.  On or before the last day of the month following each quarter of collection, or month of collection if an Operator is required or elects to file monthly returns, a return for the preceding period’s tax collections must be filed with the Division.  The return must be filed in such form as the Division may prescribe for payment of the tax.

C.  Returns must show the amount of tax collected or otherwise due for the related period.  The Division may require returns to include additional information to explain the tax calculation.

D.  The Person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the Division at its office, either by personal delivery or by mail.  If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.

E.  For good cause, the Division may extend for 1 month the time for making any return or payment of tax.  No further extension will be granted, except by the Director.  Any Operator to whom an extension is granted will pay interest at the rate of 1.25 percent per month on the amount of tax due without proration for a portion of a month or reduction for any prepayments or credits available.  If a return is not filed, and the tax and interest due is not paid by the end of the extension period, then the interest will be added to the tax due for computation of penalties and additional interest described elsewhere in this Chapter.

F.  The Division, if deemed necessary in order to ensure payment or facilitate collection by the City of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than quarterly periods.  If an Operator is required to report on a more frequent basis, the Division will provide a schedule showing the tax periods, due dates and delinquent dates.