Transient Lodgings Tax Penalty Waiver or Reduction Policy
Portland City Code Section 6.04.080 F states that “any operator who fails to remit the tax herein levied within the time herein stated shall pay the penalties herein stated, provided, however, the operator may petition the Bureau Director for waiver and refund of the penalty or any portion thereof and the Bureau Director may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.” A penalty waiver is at the sole discretion of the Revenue Bureau.
12/5/11 signed by Terri Williams
Date Program Manager
March 10, 1995
December 5, 2011