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6.05.070 Due Date; Returns and Payments.

(Amended by Ordinance Nos. 187828 and 188171, effective January 20, 2017.)

A.  The assessment imposed by this Chapter is due and payable on or before the last day of the following month for the preceding three 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 the authority to classify and/or district the Hotels for determination of applicable collection periods.

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

C.  Returns must show the amount of assessment owed for the period.  The Division may require returns to include additional information to explain the assessment calculation.

D.  The Person required to file the return shall cause to be delivered the return, together with the remittance of the amount of assessment 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 day of delivery for determining delinquencies.

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

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