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(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)
(A) The city may bring legal action to collect on any amounts owed to the city under this chapter 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 chapter.
(Ord. 565, passed 3-14-2022)
The city may record a lien in the city's lien docket against any real property owned by a transient lodging provider who receives any portion of the rent from a transient lodging facility located within the city as to any delinquent remittances by the transient lodging provider.
(Ord. 565, passed 3-14-2022)
(A) Refunds by city to transient lodging tax collector. If the transient lodging tax collector remits more tax, penalty or interest than is due, the transient lodging tax collector may file a claim in writing stating the facts relating to the claim, within three years 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 transient lodging tax collector.
(B) Refunds by city to occupant. A transient lodging tax collector may file a claim for refund by filing a claim in writing within three years of payment providing the facts relating to the claim for refund. If the Tax Administrator determines that the tax was collected and remitted to the city and the occupant was not required to pay the tax or overpaid, the city shall issue a refund to the occupant.
(C) Refunds by transient lodging tax collector to occupant. If an occupant has paid tax to a transient lodging tax collector but stays a total of 30 or more consecutive days in the same transient lodging facility, the transient lodging tax collector shall refund to the occupant any tax collected for any portion of the continuous stay. The transient lodging tax collector shall account for the collection and refund to the Tax Administrator. If the transient lodging tax collector has remitted the tax prior to the refund or credit to the occupant, the transient lodging tax collector shall be entitled to a corresponding refund or offset if the claim for refund is filed within three years from the date of collection.
(B) Burden of proof. The person claiming the refund shall have the burden of proving the facts that establish the basis for the refund.
(Ord. 565, passed 3-14-2022)
(A) Use of TLT funds. Seventy percent of the revenue from the tax rate of 5% shall be used for tourism promotion and tourism-related facilities. Thirty percent of the revenue of the 5% shall 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 chapter, conduct audits, and to adopt rules, regulations and forms consistent with this chapter. Rules and regulations of general application shall be mailed to all registered transient lodging providers. The Tax Administrator may also issue written interpretations on request of a transient lodging tax collector. As to the transient lodging tax collector 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 a transient lodging tax collector. 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 chapter or collecting city business license fees.
(2) Disclosure of information to the transient lodging tax collector and the transient lodging tax collector'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. Chapter 192.
(6) Disclosures required by O.R.S. Chapter 297.
(Ord. 565, passed 3-14-2022)
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. 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.
(A) The City Administrator/Recorder 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.
(B) 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.
(Ord. 565, passed 3-14-2022)
The City Council may enter into an intergovernmental agreement with the Oregon Department of Revenue whereby the Department of Revenue is responsible for the administration, collection, distribution, or enforcement of the tax authorized under this chapter, either in full or in part. The terms of that agreement shall apply in lieu of and shall supersede conflicting provisions of this chapter but shall not be construed as repealing any provision of this chapter.
(Ord. 565, passed 3-14-2022)
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