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(A) Every person engaging or about to engage in business as an operator shall provide a completed registration form to the Tax Administrator within 30 calendar days after commencing business. The registration form shall require the operator to provide the name of the business, any separate business address, and other information as the Tax Administrator may require to implement this chapter. Operators who own or operate transient lodging facilities in the City of Union shall provide the address of the lodging facility. The registration form shall be signed by the operator. The Tax Administrator shall, within 15 business days after registration, issue, without charge, a certificate of authority to collect the TLT.
(B) The obligation to collect the TLT is imposed once rent for transient lodging is paid, even if the registration form has not been filed or if the certificate has not been issued. If rent transaction is facilitated online, the certificate of authority must be able to be viewed by the occupant by clicking on the link to the certificate of authority at a reasonable place during the payment transaction.
(C) Certificates shall be nonassignable and nontransferable, and shall be surrendered to the Tax Administrator when the business is sold or transferred or when a lodging facility ceases to operate at the location specified in the registration form. Each certificate issued to an operator for a specific lodging facility shall be prominently displayed at the lodging facility and include:
(1) The name of the operator;
(2) The address of the transient lodging facility;
(3) The date the certificate was issued; and
(4) The certificate number as assigned by the Tax Administrator.
(D) A certificate does not constitute a permit.
(Ord. 565, passed 3-14-2022) Penalty, see § 113.99
(A) Local tax trustees shall submit a completed tax return form to the Tax Administrator for each calendar month by the fifteenth of the following month, accompanied by remittance of all tax collected, less a 5% administration fee. If the estimated monthly amount of average tax due is $100 or less, the local tax trustee has the option of filing the return and remitting the tax on a quarterly basis on the fifteenth day of the month following the end of each calendar quarter (April 15, July 15, October 15, and January 15). Local tax trustees shall also submit any tax that was due but not collected if the rent on which the tax is based was paid.
(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 15th day of the month in which they are due.
(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 calendar 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 3% 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 room tax for computation of penalties.
(Ord. 565, passed 3-14-2022) Penalty, see § 113.99
(A) 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 to the Tax Administrator was originally required to be filed to the time of payment.
(B) If a transient lodging tax collector fails to file a return or pay the tax as required, a penalty shall be imposed in the same manner and amount provided under O.R.S. 314.400.
(C) Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid and remitted to the Tax Administrator.
(D) Taxes, interest, and penalties paid to the Tax Administrator under this section shall be distributed to the city’s General Fund, earmarked for economic development and tourism.
(Ord. 565, passed 3-14-2022; Ord. 566, passed 8-8-2022)
(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 transient lodging tax collector, who shall remit deficiencies within ten business days of the deficiency notice. Notice may be by personal delivery or certified or registered mail.
(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 payment amounts under this section shall be extended if the local tax trustee timely requests a redetermination.
(B) Fraud; refusal to collect; evasion. If any transient lodging tax collector fails to collect, report or remit the tax as required, submits a fraudulent return, or otherwise violates or attempts to violate this chapter, the Tax Administrator shall estimate the tax due, and calculate the amount owing from the transient lodging tax collector for tax remittance, interest and penalties and provide notice to the transient lodging tax collector 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 upon receipt of notice and shall become final ten business days after the date notice was delivered if no petition for redetermination is filed.
(Ord. 565, passed 3-14-2022) Penalty, see § 113.99
(A) Any person affected by a deficiency 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.
(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 petitioner shall be allowed at least 20 business days to prepare for the hearing.
(C) After considering the petition and all available information, the Tax Administrator shall issue a redetermination decision and mail the decision to the petitioner. During the redetermination process, the Tax Administrator may agree to a compromise of the amount due if there is a good faith dispute over the amount owing.
(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. 565, passed 3-14-2022)
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