Chapter 6.04 Transient Lodgings Tax


- Note
(New Chapter substituted by Ord. No. 161506, passed Dec. 22, 1988 and effective Jan. 1, 1989.)

6.04.010 Definitions.

(Amended by Ord. No. 162647; Jan. 4, 1990.)  Except where the context otherwise requires, the definitions given in this Section govern the construction of this Chapter.

 

A.  "Accrual accounting" means the operator enters the rent due from a transient on his/her records when the rent is earned, whether or not it is paid.

 

B.  "Bed and Breakfast Home" means a home where a resident individual or family rents out guest bedrooms (no more than two) in their house, which is continually occupied as their primary residence.

 

C.  "Bed and Breakfast Inn" means a home where a resident individual or family rents out guest bedrooms (between three and six) in their house, which is continually occupied as their primary residence.

 

D.  "Bureau" means the Bureau of Licenses of the City of Portland.

 

E.  "Bureau Director" means the director of the Bureau of Licenses, or his/her designee.

 

F.  "Business License Appeals Board" means a Board composed of five representatives appointed in the manner set forth in Section 7.02.295 of this Code.

 

G.  "Cash accounting" means the operator does not enter the rent due from a transient on his/her records until rent is paid.

 

H.  "City Council" means the City Council of the City of Portland, Oregon.

 

I.  "Hotel" means any structure, or any portion of any structure which is occupied or intended or designed for transient occupancy for 30 days or less for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, and also means space or portion thereof so occupied, provided such occupancy is for less than a 30‑day period.

 

J.  "Occupancy" means the use or possession, or the right to the use or possession for lodging or sleeping purposes of any room or rooms in a hotel, or space in a mobile home or trailer park or portion thereof.

 

K.  "Operator" means the person who is proprietor of the hotel in any capacity.  Where the operator performs his/her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as his/her principal.  Compliance with the provisions of this Chapter by either the principal or managing agent shall be considered to be compliance by both.

 

L.  "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

 

M.  "Rent" means the consideration charged, whether or not received by the operator, for the occupancy of space in a hotel, valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction.

 

N.  "Rent package plan" means the consideration charged for both food and rent where a single rate is made for the total of both.  The amount applicable to rent for determination of transient room tax under this Chapter shall be the same charge made for rent of the identical room when it is not a part of a package plan.

 

O.  "Tax" means either the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which he/she is required to report his/her collections.

 

P.  "Transient" means any individual who exercises occupancy or is entitled to occupancy in a hotel for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.  The day a transient checks out of the hotel shall not be included in determining the 30‑day period if the transient is not charged rent for that day by the operator.  Any such individual so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy, or the tenancy actually extends more than 30 consecutive days.  In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Chapter may be considered. 


6.04.020 Tax Imposed.

For the privilege of occupancy in any hotel, each transient shall pay a tax in the amount of 6 percent of the rent charged by the operator.  The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment by the operator to the City.  The transient shall pay the tax to the operator of the hotel at the time the rent is paid.  The operator shall enter the tax on his/her records when rent is collected if the operator keeps his/her records on the cash accounting basis and when earned if the operator keeps his/her records on the accrual accounting basis.  If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each installment.  In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services and commodities, other than the furnishing of rooms, accommodations, and space occupancy in mobile home parks or trailer parks.


6.04.030 Collection of Tax By Operator; Rules for Collection.

A.  Every operator renting rooms or space for lodging or sleeping purposes in this City, the occupancy of which is not exempted under the terms of this Chapter, shall collect a tax from the transient.  The tax collected or accrued by the operator constitutes a debt owing by the operator to the City.

B.  In all cases of credit or deferred payment of rent, the payment of tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until credits are paid or deferred payments are made.  Adjustments may be made for uncollectibles.

C.  The Bureau shall enforce provisions of this Chapter and shall have the power to adopt rules and regulations not inconsistent with this Chapter as may be necessary to aid in the enforcement.  Prior to the adoption of rules and regulations, the Bureau shall give public notice of its intent to adopt rules and regulations, provide copies of the proposed rules and regulations to interested parties, and conduct a public hearing on the proposed rules and regulations.  Public notice shall be given when rules and regulations have been finally adopted.  Copies of current rules and regulations shall be made available to the public upon request.  It is a violation of this Chapter to violate rules and regulations duly adopted by the Bureau.

D.  For rent collected on portions of a dollar, fractions of a penny of tax shall not be remitted.


6.04.040 Operator’s Duties.

Each operator shall collect the tax imposed by this Chapter at the same time as the rent is collected from every transient.  The amount of tax shall be separately stated upon the operator’s records, and any receipt rendered by the operator.  No operator of a hotel shall advertise that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, when added, any part will be refunded, except in the manner provided by this Chapter.


6.04.050 Exemptions.

(Amended by Ord. No. 162647; Jan. 4, 1990.)  No tax imposed under this Chapter shall be imposed upon:

A.  Any occupant for more than 30 successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such a month, shall not be deemed a transient);

B.  Any person who rents a private home, vacation cabin, or like facility from any owner who rents such facilities incidentally to his own use thereof, except Bed and Breakfast Homes and Inns;

C.  Any occupant in a hospital room, medical or mental health facility, convalescent home, home for aged people, or a government owned and operated public institution.

D.  Any person housed through an emergency shelter or disaster program where the rent is paid with government assistance funds;

E.  Any Federal Government employee traveling on official government business, who presents an official Government Exemption Certificate or official travel authorization.


6.04.060 Registration of Operator; Form and Contents; Execution; Certification of Authority.

A.  Every person engaging or about to engage in business as an operator of a hotel in this City shall register with the Bureau on a form provided by the Bureau.  Operators starting business must register within 15 calendar days after commencing business.  The privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or collection of tax regardless of registration.  Registration shall set forth the name under which an operator transacts or intends to transact business, the location of his place of business and such other information to facilitate the collection of the tax as the Bureau may require.  The registration shall be signed by the operator.

B.  The Bureau shall, within 10 days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of each registrant.  Certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Bureau upon the cessation of business at the location named or upon the business sale or transfer.  Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed thereon so as to be seen and come to notice readily of all occupants and persons seeking occupancy.

C.  Said certificate shall, among other things, state the following:

1.  The name of the operator;

2.  The address of the hotel;

3.  The date upon which the certificate was issued;

4.  “This Transient Occupancy Registration Certificate signifies that the person named has fulfilled the requirements of the Transient Lodgings Tax Chapter of the City of Portland for the purpose of collecting and remitting the lodgings tax.  This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of the City of Portland.  This certificate does not constitute a permit.”


6.04.070 Due Date; Returns and Payments.

A.  The tax imposed by this Chapter shall be paid by the transient to the operator at the time that rent is paid.  All amounts of such taxes collected by any operator are due and payable to the Tax Administrator on the 15th day of the following month for the preceding 3 months; and are delinquent on the last day of the month in which they are due.  If the last day of the month falls on a holiday or weekend, amounts are delinquent on the first business day that follows.  The Bureau has authority to classify and/or district the operators for determination of applicable tax periods, and shall notify each operator of the due and delinquent dates for the operator’s returns.  The initial return under this Chapter may be for less than 3 months preceding the due date; thereafter returns shall be made for the applicable quarterly period.

B.  On or before the 15th day of the month following each quarter of collection, a return for the preceding quarter’s tax collections shall be filed with the Bureau.  The return shall be filed in such form as the Bureau may prescribe by every operator liable for payment of tax.

C.  Returns shall show the amount of tax collected or otherwise due for the related period.  The Bureau may require returns to show the total rentals upon which tax was collected or otherwise due, gross receipts of operator for such period and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.

D.  The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the Bureau at its office, either by personal delivery or by mail.  If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.

E.  For good cause, the Bureau may extend for not to exceed 1 month the time for making any return or payment of tax.  No further extension shall be granted, except by the Bureau Director.  Any operator to whom an extension is granted shall pay interest at the rate of 1.25 percent per month on the amount of tax due without proration for a portion 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 be added to the tax due for computation of penalties described elsewhere in this Chapter.

F.  The Bureau, if deemed necessary in order to insure payment or facilitate collection by the City of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than quarterly periods.


6.04.080 Penalties and Interest.

A.  Original delinquency.  Any operator who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by this Chapter prior to delinquency shall pay a penalty of 10 percent of the amount of the tax due in addition to the amount of the tax.

B.  Continued delinquency.  Any operator who has not been granted an extension of time for remittance of tax due, and who failed to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 15 percent of the amount of the tax due plus the amount of the 10 percent penalty first imposed.

C.  Fraud.  If the Bureau determines that the nonpayment of any remittance due under this Chapter is due to fraud or intent to evade the provisions thereof, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in paragraphs A and B of this Section.

D.  Interest.  In addition to the penalties imposed, any operator who fails to remit any tax imposed by this Chapter shall pay interest at the rate of 1 percent per month or fraction thereof without proration for portions of a month, on the amount of the tax due from the date on which the remittance first became delinquent until paid.  Interest shall be compounded monthly.

E.  Penalties and interest merged with tax.  Every penalty imposed and such interest as accrues under the provisions of this Section shall be merged with and become a part of the tax herein required to be paid.  If delinquency continues, requiring additional penalty and interest calculations, previously assessed penalty and interest are added to the tax due.  This amount becomes the new base for calculating new penalty and interest amounts.

F.  Petition for waiver.  Any operator who fails to remit the tax herein levied within the time herein stated shall pay the penalties herein stated, provided, however, the operator may petition the Bureau Director for waiver and refund of the penalty or any portion thereof and the Bureau Director may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof.


6.04.090 Deficiency Determination; Fraud, Evasion, Operator Delay.

(Replaced by Ordinance No. 184772, effective August 26, 2011.)

 

A.  Deficiency determinations.  If the Bureau determines that a return is incorrect, that required reports or returns have not been filed, or that an operator has otherwise failed to comply with the terms of the Code, it may compute and determine or estimate the amount required to be paid based on the facts contained in the return or returns or any other information reasonably within its possession. Once a deficiency determination is made, the amount is due and payable ten days after service of a deficiency notice from the Bureau.  The Bureau may also determine and assess penalties and interest as set forth in Section 6.04.080.

 

1.  In making a determination, the Bureau may offset overpayments, if any, which may have been previously made for a period or periods against any deficiency for a subsequent period or periods, or against penalties and interest on the deficiency. 

 

2.  The Bureau shall give to the operator or transient (in the case of a refund request) a written notice of its determination.  The notice may be served personally or by mail.  If by mail, the notice shall be addressed to the operator at his/her address as it appears on the records of the Bureau or as the Bureau can best determine if the operator has not provided that information to the Bureau.  In case of service by mail or any notice required by this Chapter, the service is complete at the time of deposit with the United States Post Office.

 

3.  Any deficiency is due and payable 10 days after the Bureau serves its written notice.  The operator or transient (in the case of a refund request) may petition for a redetermination if the petition is filed within 10 days of service as provided in Section 6.04.100. Nothing prohibits the Bureau from extending the time for petition beyond 10 days at its discretion.

 

4.  Except as provided herein, every deficiency determination shall be made and notice mailed within 3 years after a return was originally filed or subsequently amended, whichever period expires later.    In the case of the filing of a false or fraudulent return with the intent to evade this Chapter, a failure to file a required return, or willful refusal to collect and remit the tax, a deficiency determination may be made, or a proceeding for the collection of such deficiency may be commenced, at any time. 

 

B.  Operator delay.  If the Bureau believes that the collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be jeopardized by delay, the Bureau may make a determination of the tax or amount of tax required to be collected, noting the fact upon the determination.  The amount so determined as herein provided shall be immediately due and payable, and the operator shall immediately pay such determination to the Bureau after service of notice thereof; provided, however, the operator may petition, after payment has been made, for a redetermination of the Bureau’s assessment, if the petition is filed within 10 days from the date of the written notice from the Bureau.


6.04.100 Redeterminations.

(Amended by Ordinance No. 184772, effective August 26, 2011.)

 

A.  Any person against whom a determination is made under Section 6.04.090 or any person directly interested may petition for a redetermination and redemption and refund within the time required in Section 6.04.090, the determination becomes final at the expiration of the allowable time.

 

B.  If a petition for redetermination and refund is filed within the allowable period, the Bureau Director shall reconsider the determination, and, if the person has so requested in his/her petition, shall grant the person an oral hearing and shall give him/her 10 days notice of the time and place of the hearing.  The Bureau Director may continue the hearing from time to time as may be necessary.

 

C.  The Bureau Director may decrease or increase the amount of the determination as a result of the hearing and, if an increase is determined, such increase shall be payable immediately after the hearing.

 

D.  The order or decision of the Bureau Director upon a petition for redetermination of redemption and refund becomes final 10 days after service upon the petitioner of notice thereof, unless appeal of such order of decision is filed with the Business License Appeals Board within the 10 days after service of such notice.

 

E.  No petition for redetermination, redemption or refund or other appeal shall be accepted and no petition or appeal is effective for any purpose unless the operator has first complied with the payment provisions hereof and has paid in full the amount determined to be due by the decision appealed from.


6.04.110 Security for Collection of Tax.

(Amended by Ord. No. 162647; Jan. 4,1990.)  The Bureau, whenever deemed necessary to insure compliance with this Chapter, may require any operator subject thereto to deposit with it such security in the form of cash, bond, or other security as the Bureau may determine.  The amount of the security shall be fixed by the Bureau but shall not be greater than twice the operator’s estimated average quarterly liability for the period for which he files returns, determined in such manner as the Bureau deems proper.  The amount of the security may be increased or decreased by the Bureau subject to the limitation herein provided.


6.04.120 Refunds.

A.  Refunds by City to operator.  Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Bureau under this Chapter, it may be refunded, provided a verified claim in writing therefor, stating the specific reason upon which the claim is founded, is filed with the Bureau within 3 years from the date of payment.  The claim shall be made on forms provided by the Bureau.  If the claim is approved by the Bureau, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the operator from whom it was collected or by whom paid and the balance may be refunded to such operator, his/her administrators, executors, or assignees.

B.  Refunds by City to transient.  Whenever the tax required by this Chapter has been collected by the operator, and deposited by the operator with the Bureau, and it is later determined that the tax was erroneously or illegally collected or received by the Bureau, it may be refunded by the Bureau to the transient, provided a verified claim in writing therefor, stating the specific reason on which the claim is founded, is filed with the Bureau within 3 years from the date of payment.

C.  Refunds by operator to tenant.  Whenever the tax required by this Chapter has been collected by the operator and it is later determined that the tenant occupies the hotel for a period exceeding 30 days without interruption, the operator shall refund to such tenant the tax previously collected by the operator from that tenant as transient.  The operator shall account for such collection and refund to the Bureau.  If the operator has remitted the tax prior to refund or credit to the tenant, he shall be entitled to a corresponding refund under this Section.


6.04.130 Administration.

A.  Records required from operator, et cetera; form.  Every operator shall keep guest records of room sales and accounting books and records of the room sales.  All records shall be retained by the operator for a period of 3 years and 6 months after they come into being.

B.  Examination of records; investigations.  The Bureau, or any person authorized in writing by it, may examine during normal business hours the books, papers and accounting records relating to room sales of any operator, after notification to the operator liable for the tax, and may investigate the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid.

C.  At any time within 3 years after any tax or any amount of tax required to be collected becomes due and payable or at any time within 3 years after any determination becomes final, the Bureau may bring an action in the courts of this State, or any other state, or of the United States in the name of the City to collect the amount delinquent together with penalties and interest.

D.  Confidential financial information.  Except as otherwise required by law, it shall be unlawful for the Bureau, the Auditor, or any officer, employee, or agent, to divulge, release, or make known in any manner any financial information submitted or disclosed to the Bureau under the terms of Chapter 6.04, Transient Lodgings Tax.  Nothing in this subsection shall be construed to prohibit:

1.  The disclosure to, or the examination of, financial records by City officials, employees or agents for the purpose of administering or enforcing the terms of this Chapter, or collecting taxes imposed under the terms of this Chapter, or collecting City business license fees; or

2.  The disclosure to the taxpayer or his/her authorized representative of financial information, including amounts of transient lodgings taxes, penalties, or interest, after filing of a written request by the taxpayer or his/her authorized representative and approval of the request by the Bureau Manager; or

3.  The disclosure of the names and addresses of any persons to whom Transient Occupancy Registration Certificates have been issued; or

4.  The disclosure of general statistics in a form which would prevent the identification of financial information regarding any particular taxpayer’s return or application; or

5.  The disclosure of financial information to the City Attorney or other legal representatives of the City, to the extent the Bureau deems disclosure or access necessary for the performance of the duties of advising or representing the Bureau.


6.04.140 Business License Appeals Board; Hearings Officer; Appeal; Rules.

(Replaced by Ordinance No. 184772, effective August 26, 2011.)  The Business License Appeals Board shall have power and it shall be its duty:

 

A.  Except as provided herein, the Business License Appeals Board has authority to hear and determine appeals of orders or decisions of the Bureau or Bureau Director made upon petitions for redetermination of tax.  The Board may affirm, modify, or reverse such orders or decisions or dismiss the appeals and prescribe such forms, rules, and regulations relating to appeals as it may deem necessary.  In the review of the Bureau or Bureau Director’s decision or order, the Board may take such evidence and make such investigation as it may deem necessary.  It shall give notice of its determinations in the manner prescribed for service of a notice of the Bureau or Bureau Director’s decision and shall file a copy of each such determination with the Bureau.  Such determination shall become final after 10 days and any increase to the determination becomes due and payable once final, subject to interest and penalties, and enforceable by the Bureau in like manner as an order or decision of the Bureau or Bureau Director.

 

B.  For an amount in controversy greater than $10,000 and less than $50,000, an appellant may request a hearing by an appointed Hearings Officer instead of a hearing by the Business License Appeals Board. 

 

C.  An appeal involving an amount in controversy greater than $50,000 shall be heard by a Hearings Officer instead of a hearing by the Business License Appeals Board.  The Hearings Officer shall be appointed by the City Attorney, shall be a member of the Oregon State Bar and shall not be a City employee. 

 

D.  In appeal hearings held before a Hearings Officer, the appellant and the City’s representative shall each have the right to appear in person and be represented by legal counsel, to receive notice, to respond to and present evidence, to call and cross-examine witnesses under oath and to present argument on all issues involved. Subject to the provisions herein, the City Attorney may promulgate supplementary rules and procedures for the conduct of the hearing, the forms of notice and proceedings, and the preparation and submission of the record.

 

E.  The record in a proceeding before the Hearings Officer shall include:

 

1.  All pleadings, motions, and intermediate rulings;

 

2.  Evidence received or considered;

 

3.  Stipulations;

 

4.  A statement of matters officially noticed;

 

5.  Questions and offers of proof, objections, and rulings thereon;

 

6.  Proposed findings and exceptions; and

 

7.  Any proposed, intermediate, or final order prepared by the Hearings Officer.

 

F.  The Hearings Officer shall have the power to compel attendance of witnesses by deposition or at hearing and the production of documents by subpoena to any party upon showing of general relevance and subpoena in accordance with civil law. 

 

G.  The formal rules of evidence shall not apply and any relevant evidence that is the sort of evidence upon which reasonably prudent persons are accustomed to rely in the conduct of serious business affairs shall be admissible.  Irrelevant, immaterial, or unduly repetitious evidence shall be excluded.  Hearsay evidence may be considered by the Hearings Officer, but no findings may be based solely on hearsay evidence unless supported or corroborated by other relevant and competent evidence.  The Hearings Officer shall give effect to the rules of privilege recognized by law.

 

H.  The Hearings Officer may take notice of judicially recognizable facts, and the Hearings Officer may take official notice of general, technical, or scientific facts within the specialized knowledge of City employees. 

 

I.  A verbatim, written, mechanical, or electronic record shall be made on all motions, rulings, and testimony if requested by any party.  The record shall be transcribed for the purposes of court review.  If the City prevails on such review, the reasonable costs of preparing the transcript shall be allowed as a part of the City's costs in such action. 

 

J.  The Hearings Officer is authorized to rule upon issues of law or fact and to determine the amount of the tax, penalty or interest due in accordance with the Transient Lodgings Tax Law.  The Hearings Office shall not have any jurisdiction to waive, mitigate or suspend the collection of any tax, penalty or interest found to be duly imposed.

 

K.  The decision of the Hearings Officer shall be issued in writing in a final order. The final order shall become final on the date specified in the order, which date shall be within 30 days after the conclusion of the hearing.  The decision shall be the final administrative remedy of the appellant. Any amounts due shall be payable to the City Treasurer within 10 days of the order becoming final.  The Hearings Officer shall notify the parties to a proceeding of a final order by delivering or mailing a copy of the order and any accompanying findings and conclusions to each party or, if applicable, the party's attorney of record.


6.04.150 Appeal to Business License Appeals Board, Hearings Officer.

 

(Replaced by Ordinance No. 184772, effective August 26, 2011.)   Any operator or transient aggrieved by a decision of the Bureau Director made pursuant to Section 6.04.100 may appeal to the Business License Appeals Board or Hearings Officer as allowed in Section 6.04.140 by filing a notice of appeal with the Bureau Director within 10 days of the service of the notice of a Director’s decision. Any hearing shall be scheduled by the Business License Appeals Board or Hearings Officer in accordance with rules pertaining to such appeals.


6.04.160 Appeals to City Council.

(Repealed by Ordinance No. 184772, effective August 26, 2011.)


6.04.170 Violations.

It is unlawful for any operator or other person so required to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Bureau or to render a false or fraudulent return.  No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this Chapter.  The Bureau Director may impose a civil penalty of up to $500.00 for each violation of this Chapter.  A violation includes, but is not limited to:

A.  Failure to file any required Transient Lodgings Tax payment and report, including any penalties and interest, within 60 days of the due date;

B.  Filing a false or fraudulent report;

C.  Failure to register a hotel with the Bureau as described in Section 6.04.060; and

D.  Failure to maintain a separate account for the transient lodgings tax collected.