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The City of Portland, Oregon

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6.04.110 Security for Collection of Tax.

(Amended by Ordinance Nos. 162647, 187339 and 188170, effective January 20, 2017.)  The Division, whenever deemed necessary to ensure compliance with this Chapter, may require any Operator to deposit security in the form of cash, bond or other security as the Division may determine.  The amount of the security will be determined by the Division but will not be greater than twice the Operator’s largest quarterly liability, determined in such manner as the Division deems proper.  No interest will accrue on any security required by the Division.