CHAPTER 34: TAXES AND FEES
Section
Annual Fee Adjustment
   34.01   Adjustment of fees and charges
   34.02   Licenses, permits, fees, and charges
   34.03   Basis for annual adjustment
   34.04   Municipal utility billings; prioritization of payment suspension/termination of utility service
Additional Fees, Taxes, and Policies
   34.15   Administrative imposition of fees, charges
   34.16   Adoption of excise tax
Transient Lodging Tax
   34.25   Definitions
   34.26   Tax imposed
   34.27   Collection of tax by local tax trustee
   34.28   Liability for tax
   34.29   Exemptions
   34.30   Registration of operator; form and content; execution; and certification of authority
   34.31   Remittance and returns
   34.32   Penalties and interest
   34.33   Deficiency determination; fraud, evasion local tax trustee delay
   34.34   Redeterminations
   34.35   Collections
   34.36   Liens
   34.37   Refunds
   34.38   Administration
   34.39   Appeals to City Council
   34.40   Penalty
Cross-reference:
   Sale of marijuana items tax, see §§ 112.30 et seq.
ANNUAL FEE ADJUSTMENT
§ 34.01 ADJUSTMENT OF FEES AND CHARGES.
   The intent of §§ 34.01 through 34.03 is to provide the City Council with a rational process for setting fees and charges. The philosophy is to base user fees on cost-of-service so the city will be able to recover the costs associated with delivering a service to an individual or group. By recovering the cost of providing a service, the rest of the community is not subsidizing services benefitting individuals. (Prior Code, § 2.600) (Ord. 1989-04, passed 2-13-1989)
§ 34.02 LICENSES, PERMITS, FEES, AND CHARGES.
   (A)   Licenses, permits, fees, and charges will be adjusted by Council resolution in July each year.
   (B)   Licenses, permits, fees, and charges subject to §§ 34.01 through 34.03 shall be reviewed with a cost-of-service study every five years. Following completion of each cost-of-service study and its review and/or amendment by the Council, the Council shall designate by resolution the cost of all licenses, permits, fees, and charges subject to §§ 34.01 through 34.03. Subsequent adjustments prior to completion of the next required cost-of-service study shall be made in accordance with § 34.03. Unless specifically exempted, all city licenses, permits, fees, and charges are subject to § 34.03.
(Prior Code, § 2.601) (Ord. 1989-04, passed 2-13-1989)
§ 34.03 BASIS FOR ANNUAL ADJUSTMENT.
   (A)   Adjustments to fees and charges shall be based on the Consumer Price Index (CPI) or the percentage of the general wage adjustment for city employees. Fees and charges may be adjusted by the Portland Area Consumer Price Index for all urban consumers, as compiled and published by the U.S. Department of Labor, Bureau of Labor Statistics.
   (B)   If the CPI is used for the annual adjustment, changes will be equal to the percentage change in the Portland Area CPI for all urban consumers in one 12-month period. The comparison month will be January of each year.
   (C)   Fees and charges may be adjusted by the fiscal year general wage adjustment. The amount will be equal to the percentage adjustment in wages for the same fiscal year of the fee increase.
(Prior Code, § 2.605) (Ord. 1989-04, passed 2-13-1989)
§ 34.04 MUNICIPAL UTILITY BILLINGS; PRIORITIZATION OF PAYMENT SUSPENSION/TERMINATION OF UTILITY SERVICE.
   (A)   Fees, taxes, rates, and other charges imposed or collected by the city designed to pay costs associated with delivery (either by the city or other governmental unit) of services may be made part of and included with any billing statement(s) issued by the city for its municipal water and electricity utilities.
   (B)   Payments received by the city as part of its municipal utility billing process shall be prioritized so charges imposed for the city’s water and electricity utilities are, in that order, deemed the last to be paid.
   (C)   (1)   In the event the city receives less than full payment of the fees, taxes, rates, and other charges listed on city utility billing statement(s), the city shall have the right but not the obligation to terminate or suspend delivery of either or both of its utility services to the affected property or structure until the city receives (or is assured of) payment in full.
      (2)   Notwithstanding the foregoing, prior to termination or suspension of city utility service(s) for non-payment of fees, taxes, rates, or other charges, the city shall provide the person responsible for payment with written notice of the proposed suspension or termination which notice shall describe the manner and time in which the person may contest said suspension or termination.
(Prior Code, § 2.615) (Ord. 1989-04, passed 2-13-1989; Ord. 2013-07, passed 8-13-2013)
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