Title 6 Special Taxes

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Charter, Code & Policies

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Auditor Griffin-Valade

Charter, Code & Policies

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Title 6 Special Taxes

Title 6 Special Taxes

Chapter 6.04 Transient Lodgings Tax (view all)

- - Note
- 6.04.010 Definitions.
- 6.04.020 Tax Imposed.
- 6.04.030 Collection of Tax By Operator; Rules for Collection.
- 6.04.040 Operator’s Duties.
- 6.04.050 Exemptions.
- 6.04.060 Registration of Operator; Form and Contents; Execution; Certification of Authority.
- 6.04.070 Due Date; Returns and Payments.
- 6.04.080 Penalties and Interest.
- 6.04.090 Deficiency Determination; Fraud, Evasion, Operator Delay.
- 6.04.100 Redeterminations.
- 6.04.110 Security for Collection of Tax.
- 6.04.120 Refunds.
- 6.04.130 Administration.
- 6.04.140 Business License Appeals Board; Hearings Officer; Appeal; Rules.
- 6.04.150 Appeal to Business License Appeals Board, Hearings Officer.
- 6.04.160 Appeals to City Council.
- 6.04.170 Violations.

Chapter 6.05 Tourism Improvement District (view all)

- - Note
- 6.05.010 Portland Tourism Improvement District.
- 6.05.020 Definitions.
- 6.05.030 License Required.
- 6.05.040 License Transfer.
- 6.05.050 License Term.
- 6.05.060 Portland Tourism Improvement District License Rate.
- 6.05.070 Due Date; Returns and Payments.
- 6.05.080 Disposition of License Fees.
- 6.05.090 Authority of Director to Adopt Rules, Procedures, and Forms.
- 6.05.100 Late Penalties and Interest.
- 6.05.110 Civil Penalties.
- 6.05.120 Revenues and Programs.
- 6.05.130 Portland Tourism Improvement District Periodic Sunset Review.
- 6.05.140 Severability.

Chapter 6.06 District Property Management License (view all)

- - Note
- 6.06.010 License Required.
- 6.06.020 Definitions.
- 6.06.030 Authority of Manager to Adopt Rules, Procedures and Forms.
- 6.06.040 License.
- 6.06.050 Exemptions from License Requirements.
- 6.06.060 License Transfer.
- 6.06.070 Contents of License.
- 6.06.080 License Term.
- 6.06.090 Preparation and Notice of Fee.
- 6.06.095 Preparation and Notice of Fee Adjustment.
- 6.06.100 Appeals.
- 6.06.110 Registration for License.
- 6.06.120 Interest on Delayed Application.
- 6.06.140 Fee Payment in Two Installments.
- 6.06.145 Fee Payment in One Installment.
- 6.06.150 Penalty and Interest on Failure to Pay Fee.
- 6.06.160 Civil Penalties.
- 6.06.180 Severability.
- 6.06.190 Clean & Safe District.
- 6.06.200 Clean & Safe District Fee Rates for Engaging in Business Property Management Activities.
- 6.06.210 Clean & Safe District Fee Rates for Engaging in Residential Property Management Activities.
- 6.06.211 Clean & Safe District Fee Rates for Engaging in Affordable Residential Rental Property Management Activities.
- 6.06.212 Clean & Safe District Exempt Property.
- 6.06.213 Computation of Clean & Safe District License Fee for Management of Mixed Use Properties.
- 6.06.214 Clean & Safe District Square Footage of Improvements.
- 6.06.215 Pledging of Clean & Safe District License Fee Revenues.
- 6.06.216 Lighting Revenues and Program.
- 6.06.220 Clean & Safe District Periodic Sunset Review.
- 6.06.230 Clean & Safe District Early Termination.
- 6.06.240 Request Annual CPI Increase to be Different than Calculated.
- 6.06.250 Lloyd Business District.
- 6.06.260 Lloyd Business District Fee Rates for Engaging in Property Management Activities.
- 6.06.270 Revisions to License Fee Year Schedule.
- 6.06.280 Lloyd Business District Periodic Sunset Review.
- 6.06.290 Lloyd Business District Early Termination.