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The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Penalty Waiver or Reduction Policy

Tax Division Header


 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