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Portland and the federal government

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6.04.110 Security for Collection of Tax.

City Code Section

(Amended by Ordinances 162647, 187339, 188170, and 191957, effective January 1, 2025.) 

  1. The Division, whenever deemed necessary to ensure compliance with this Chapter, may require any operator to deposit security in the form of cash, bond or other security as the Division may determine.  The amount of the security will be determined by the Division but will not be greater than twice the operator’s largest quarterly liability, determined in such manner as the Division deems proper.  No interest will accrue on any security required by the Division.
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