danger
Martin Luther King Jr. Day hours

Most City of Portland offices will be closed Monday, Jan. 19. Recreation centers may be open, check before you go.

information
Portland and the federal government

Learn about our sanctuary city status, efforts to block federal overreach: Portland.gov/Federal

6.07.070 Failure to Report and Remit Tax – Determination of Tax by Director.

City Code Section

(Amended by Ordinances 188215 and 191957, effective January 1, 2025.)

  1. A.  If any seller fails to make any report of the tax required by this Chapter within the time provided in this Chapter, the Director may proceed to obtain facts and information on which to base the estimate of tax due. As soon as the Director procures such facts and information upon which to base the assessment of any tax imposed by this Chapter and payable by any seller, the Director may determine and assess against such seller the tax, interest and penalties provided for by this Chapter.
  2. B.  If the Director makes a determination as outlined in Subsection 6.07.070 A., the Director must give notice to the seller of the amount assessed. The notice must be personally served on the seller or deposited in the United States mail, postage prepaid, addressed to the seller at the last known place of address.
  3. C.  The seller may appeal the determination as provided in Section 6.07.080. If no appeal is timely filed, the Director's determination is final and the amount assessed is immediately due and payable.

See something we could improve on this page? Give website feedback.

Back to top