§ 34.08  DELINQUENCY; PENALTIES AND INTEREST.
   (A)   Original delinquency. Any transient lodging provider who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by this chapter prior to delinquency shall pay interest and penalties as described below.
   (B)   Continued delinquency.  Any transient lodging provider who has not been granted an extension of time for remittance of tax due, and who failed to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay interest and penalties as described below.
   (C)   Fraud.  If the Tax Administrator determines that the nonpayment of any remittance due under this subchapter is due to fraud or intent to evade the provisions thereof, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (A) and (B) of this section.
   (D)   Interest and penalties.  In addition to the penalties imposed, interest shall be added to the overall tax amount due at the same rate established under O.R.S. 305.220 for each month, or fraction of a month, from the time the return was originally required to be filed by the transient lodging tax collector to the time of payment. If the transient lodging tax collector fails to file a return or pay the tax as required, a penalty shall be imposed upon the transient lodging tax collector in the same manner and amount provided under O.R.S. 314.400.
   (E)   Penalties, interest merged with tax.  Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid by the transient lodging tax collector and remitted to the city.
   (F)   Petition for waiver. Any transient lodging provider who fails to remit the tax herein levied within the time herein stated shall pay the penalties herein stated, provided, however, the transient lodging provider may petition the City Council or its designee for waiver and refund of the penalty or any portion thereof and the City Council or its designee may, if a good or sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.
   (G)   Enforcement. If at any time a transient lodging tax collector fails to remit any amount owed in taxes, interest or penalties, the city, its agent or authorized designee such as the Oregon Department of Revenue, may enforce collection on behalf of the city of the owed amount.
(Prior Code, Ord. 176, passed 1-9-1980; Am. Ord. 97-348, 11-12-1997; Am. Ord. 07-402, passed 7-9-2007; Am. Ord. 19-432, passed 6-12-2019)