§ 3.20.080. Due date; returns and payments.

(A)

The tax imposed by this chapter shall be paid by the occupant to the lodging tax collector at the time that rent is paid. All amounts of such taxes collected by any lodging tax collector are due and payable to the Tax Administrator on a calendar quarterly basis (at a minimum) by the 30th day of the month following the end of the quarter. Payments are considered delinquent and subject to interest and penalty if not postmarked by the 30th day of the month in which payment is due. The quarters are:

(1)

First quarter: January, February, March.

(2)

Second quarter: April, May June.

(3)

Third quarter: July, August, September.

(4)

Fourth quarter: October, November, December.

(B)

A return showing tax collections for the preceding month or quarter shall be filed by every lodging tax collector with the Tax Administrator, in a form prescribed by the Tax Administrator, at the time payment is due.

(C)

In instances where credit is extended to the occupant for charges for rental through the use of a credit card or other similar transaction whereby the amount paid to the lodging tax collector is discounted by contract between the lodging tax collector and the issuer of the credit card, the amount of such discount may be excluded from the definition of rent and no tax shall be imposed on the amount so discounted.

(D)

Returns shall show the amount of the tax collected or due for the related period. The Tax Administrator may require returns to show the total rentals on which the tax was collected or is due, gross receipts of the lodging tax collector for the period, a detailed explanation of any discrepancy between the amounts and the amount of rentals exempt.

(E)

The lodging tax collector shall deliver the return together with the remittance of the amount of the tax due to the City offices. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.

(F)

For good cause, the Tax Administrator may extend the time for filing a return or paying the tax for not more than one month. Further extensions may be granted only by the City Council. Any lodging tax collector to whom an extension is granted shall pay interest at the rate of one percent per month on the amount of tax due without proration for a fraction of a month. If a return is not filed, and the tax 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 described elsewhere in this chapter.

(G)

Except as provided in ORS 320.347, the Tax Administrator may require returns and payment of the taxes for other than quarterly periods in individual cases to insure payment or to facilitate collection by the City.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)