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POL Government Elected Officials Auditor Griffin-Valade Charter, Code & Policies City Code & Charter Online Code & Charter Title 7 Business Licenses Chapter 7.02 Business License Law
7.02.700 Penalties.

A.    A penalty will be assessed if a person:

 

1.    Fails to file a tax return or extension request at the time required under Subsections 7.02.510 A. or 7.02.620 A.; or 

 

2.    Fails to pay the tax when due. 

 

3.    The penalty under Subsection A. is:

 

a.    Five percent (0.05) of the total tax liability, but not less than $5, if the failure is for a period less than four (4) months; 

 

b.   An additional penalty of 20 percent (0.20) of the total tax liability if the failure is for a period of four (4) months or more; and

 

c.    An additional penalty of 100 percent (1.00) of the total tax liability of all license tax years if the failure to file is for three (3) or more consecutive license tax years.

 

B.    A penalty will be assessed if a person who has filed an extension request:

 

1.    Fails to file a tax return by the extended due date; or 

 

2.    Fails to pay the tax liability by the extended due date. 

 

3.    The penalty under Subsection B. is:

 

a.    Five percent (0.05) of the total tax liability, but not less than $5, if the failure is for a period less than four (4) months; and 

 

b.    An additional penalty of 20 percent (0.20) of the total tax liability if the failure is for a period of four (4) months or more.

 

C.    A penalty will be assessed if a person:

 

1.    Fails to pay at least 90 percent (0.90) of the total tax liability, but not less than $100, by the original due date; or 

 

2.    Fails to pay at least 100 percent (1.00) of the prior year’s total tax liability by the original due date. 

 

3.    The penalty under Subsection C. is five percent (.05) of the tax underpayment, but not less than $5.

 

D.    A penalty of $100.00 may be assessed if a person fails to file a registration form at the time required under Subsection 7.02.510 A.

 

E.    The Director may impose a civil penalty of up to $500 for each of the following violations of the Business License Law:

 

1.    Failure to file any tax return within 60 days from the due date as further outlined in Section 7.02.510 of this Chapter; or 

 

2.   Failure to pay any tax within 60 days of the Bureau’s original written notice for payment; or 

 

3.    Failure to provide either documents or information (as required by Section 7.02.260) within 60 days of the Bureau’s original written notice to provide the documents or information; or

 

4.    Failure to fully complete any form required under this Chapter.

 

F.    The Director may impose a civil penalty under Subsections E.2. and E.3. only if the Bureau gave notice of the potential for assessment of civil penalties for failure to comply or respond in the original written notice.

 

G.   The Bureau may waive or reduce any penalty determined under Subsections A. through E. for good cause, according to and consistent with written policies.