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§ 34.31 REMITTANCE AND RETURNS.
   (A)   Local tax trustees shall submit a completed tax return form to the Tax Administrator on a monthly basis on the tenth day of the month for the preceding month, reporting the amount of tax due during the quarter and accompanied by remittance of all tax collected, less a 5% administration fee.
   (B)   The local tax trustee is entitled to the administration fee. If a transient lodging facility has multiple operators they are not entitled to retain additional fees.
   (C)   Remittances are delinquent if not made by the tenth day of the month for the preceding month.
   (D)   Returns shall show the gross rents collected, taxable rents, the total amount of TLT collected and the amount of the administrative fee retained by the local tax trustee. Returns shall also show the exempt and excluded rents and the basis for exemptions and exclusions.
   (E)   Tax returns and remittances may be submitted in person or by mail. If the return and remittance is mailed, the postmark shall be considered the date of delivery.
   (F)   The Tax Administrator may extend the time for making any return or remittance of the tax by up to 30 days. No further extension shall be granted, except by the City Council. Any local tax trustee to whom an extension is granted shall pay interest at the rate of 1% per month on the amount of the remittance due without proration for a fraction of a month. If a return is not filed, and the remittance and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties.
(Ord. 2017-13, passed 11-27-2017)
§ 34.32 PENALTIES AND INTEREST.
   (A)   Interest. In addition to the penalties imposed, interest shall be added to the overall tax amount due at a rate of 1% for each month, or fraction of a month without proration for portions of a month, from the time the return was originally required to be filed by the local tax trustee to the time of payment.
   (B)   Penalty. If the local tax trustee fails to file a return or pay the tax as required, a penalty shall be imposed upon the local tax trustee in the amount of 10% of the amount of tax due in addition to the amount of the tax. Any local tax trustee who fails to file a return or pay the tax as required on or before 30 days following the date on which the remittance first became delinquent, shall pay a second penalty of 15% of the amount of the tax due in addition to the amount of tax and the original 10% penalty.
   (C)   Financial obligation. Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid by the local tax trustee and remitted to the city.
   (D)   Enforcement. If at any time a local tax trustee fails to remit any amount owed in taxes, interest or penalties, the city or an authorized designee such as the Oregon Department of Revenue, may enforce collection on behalf of the city of the owed amount.
(Ord. 2017-13, passed 11-27-2017)
§ 34.33 DEFICIENCY DETERMINATION; FRAUD, EVASION LOCAL TAX TRUSTEE DELAY.
   (A)   Deficiency determination. The Tax Administrator may review tax returns and adjust the amount due based on the information in the return, on information obtained during a review or audit of records, or on the basis of other evidence. In the event of a deficiency, the Tax Administrator shall provide notice of the deficiency to the local tax trustee, who shall remit deficiencies within ten business days of the deficiency notice. Notice may be by personal delivery or certified or registered mail. Penalties on deficiencies shall be applied as set forth in this subchapter.
      (1)   In reviewing and adjusting tax returns, the Tax Administrator shall offset any amount received in excess of the remittances due against any shortages in remittances.
      (2)   Except in the case of fraud or intent to evade the TLT, notice of deficiency determinations shall be issued within three years of the period for which the deficiency determination is made.
      (3)   The time to remit deficient amounts payment under this section shall be extended if the local tax trustee timely requests a redetermination.
   (B)   Fraud; refusal to collect; and evasion. If any local tax trustee fails to collect, report or remit the tax as required, submits a fraudulent return, or otherwise violates or attempts to violate this subchapter, the Tax Administrator shall estimate the tax due, and calculate the amount owing from the local tax trustee for tax remittance, interest and penalties and provide notice to the local tax trustee of the assessment. The determination and notice shall be made and mailed within three years of the discovery by the Tax Administrator of the violation. The determination is due and payable immediately and shall become final ten business days after the date notice was delivered if no petition for redetermination is filed.
(Ord. 2017-13, passed 11-27-2017)
§ 34.34 REDETERMINATIONS.
   (A)   Any person affected by a determination may file a petition for redetermination with the Tax Administrator within ten business days of service of notice of the tax deficiency. A determination becomes final if a petition for redetermination is not timely filed. Payment in full of all taxes, penalties, and interest as determined by the Tax Administrator to be due is a prerequisite to filing a petition for redetermination. Filing a petition for re-determination and refund is a prerequisite to seeking judicial review.
   (B)   If a petition for redetermination is filed within the allowable period, the Tax Administrator shall reconsider the determination and grant an oral hearing if requested. The Tax Administrator shall grant the petitioner an oral hearing with ten days' notice of the time and place.
   (C)   The Tax Administrator may decrease or increase the amount of the determination as a result of the hearing and if an increase is determined, such increase shall be due on notice of the decision.
   (D)   The decision of the Tax Administrator on redetermination becomes final and payment is due ten business days after the decision is mailed unless the petitioner files an appeal to the City Council within that time. The appeal shall be filed with the Tax Administrator. The City Council's decision shall be final when reduced to writing and mailed to the petitioner and all amounts due must be paid within ten business days of mailing of the City Council decision.
(Ord. 2017-13, passed 11-27-2017)
§ 34.35 COLLECTIONS.
   (A)   The city may bring legal action to collect on any amounts owed to the city under this subchapter within three years after remittance is due to the city or within three years after any determination becomes final.
   (B)   The city is entitled to collect reasonable attorneys' fee in any legal action brought to collect on amount owed to the city under this subchapter.
(Ord. 2017-13, passed 11-27-2017)
§ 34.36 LIENS.
   The city may record a lien in the city's lien docket against any real property owned by an operator who receives any portion of the rent from a transient lodging facility located within the city as to any delinquent remittances by the operator.
(Ord. 2017-13, passed 11-27-2017)
§ 34.37 REFUNDS.
   Refunds by the city to the local tax trustee. If the local tax trustee remits more tax, penalty or interest than is due, the local tax trustee may file a claim in writing stating the facts relating to the claim, within one year from the date of remittance. If the claim is approved by the Tax Administrator, the excess amount shall be either refunded or credited on any amount due from the local tax trustee.
(Ord. 2017-13, passed 11-27-2017)
§ 34.38 ADMINISTRATION.
   (A)   Use of TLT Funds. At least 70% of the revenue from the tax rate of 2.5% shall be used for tourism promotion and tourism related facilities. Up to 30% of the revenue of the 2.5% may be used for city services.
   (B)   Records required from local tax trustee. Every local tax trustee shall keep records of each transaction involving rent and/or collection of TLT. All records shall be retained for at least three years and six months.
   (C)   Examination of records - investigations. The Tax Administrator or agent may examine all records of a local tax trustee relating to receipt of rent and TLT and remittance of tax during normal business hours and may obtain copies of the records to audit returns.
   (D)   Authority of Tax Administrator. The Tax Administrator shall have the power to enforce this subchapter, conduct audits, and to adopt rules, regulations and forms consistent with this subchapter. Rules and regulations of general application shall be mailed to all registered operators. The Tax Administrator may also issue written interpretations on request of a local tax trustee. As to the local tax trustee to whom the interpretation is issued, the city will act consistently with the interpretation until it is withdrawn, and the city shall provide 30 days written notice of withdrawal of an interpretation.
   (E)   Confidential character of information obtained - disclosure unlawful. The city shall maintain the confidentiality of information provided by local tax trustees. Nothing in this subsection shall be construed to prevent:
      (1)   The disclosure to, or the examination of records and equipment by, another city official, employee or agent for collection of taxes for the purpose of administering or enforcing any provisions of this subchapter or collecting city business license fees.
      (2)   Disclosure of information to the local tax trustee and the local tax trustee's agents.
      (3)   The disclosure of the names and addresses of any persons to whom certificates of authority have been issued.
      (4)   The disclosure of general statistics regarding taxes collected or business done in the city.
      (5)   Disclosures required by O.R.S. Ch. 192.
      (6)   Disclosures required by O.R.S. Ch. 297.
(Ord. 2017-13, passed 11-27-2017)
§ 34.39 APPEALS TO CITY COUNCIL.
   Any person aggrieved by any decision of the tax administrator may appeal to the City Council by filing a written appeal with the Tax Administrator within ten business days of the serving or mailing of the decision being appealed. The City Manager shall schedule the hearing on a City Council agenda and provide the appellant notice of the hearing at least ten business days before the hearing. The City Council may agree to a compromise of the amount of tax remittance if there is a good faith dispute over the amount owing. Any person may appeal the issuance of a rule or regulation issued by the tax administrator to the City Council by filing a written appeal within ten business days of the mailing of the notice of the regulation.
(Ord. 2017-13, passed 11-27-2017)
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