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City of Portland

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6.04.170 Civil Penalties for Violations of this Chapter.

(Amended by Ordinance Nos. 186985, 187339 and 188170, effective January 20, 2017.)  It is unlawful for any Operator or other Person so required to fail or refuse to register or to fail or refuse to file any return required, or to fail or refuse to file a supplemental return or any other data required by the Division, or to render a false or fraudulent return, or to fail to perform any of the duties required in Chapter 6.04.  No Person required to make, render, sign, or verify any report will make any false or fraudulent report with intent to defeat or evade the determination of any amount due required by this Chapter.  In addition to any presumptive taxes assessed under Section 6.04.165, the Director may impose a civil penalty of up to $500 for each violation of this Chapter.  Violations may be assessed as frequently as necessary to achieve compliance with this Chapter, up to and including daily.  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, or failure to register as an Operator 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 by a Host or failure by any Operator to prominently display the Type A Permit Number, Type B Conditional Use case file number or Revenue Division issued advertising number in advertising or other listing services, or failure by the Host to post the number in the Short-Term Rental unit; and

G.  Failure by an Operator to prominently display the Accessory Short-Term Rental permit number, case file number or other number issued by the Division in all advertisements and/or in the Short-Term Rental.

H.  Failure by an Operator to maintain records required in Subsection 6.04.130 A.