- A. All persons subject to the requirements of this Chapter must register with the Division on a form provided or approved by the Division. Thereafter, taxfilers must file tax returns with the Division. The following timing requirements apply:
- 1. Registration forms must be filed within 60 days of the person beginning business in the City.
- 2. Tax returns must be filed by the 15th day of the fourth (4th) month following the end of the tax year. For cooperatives and non-profit corporations that have later due dates under Oregon tax law, the due date for filing tax returns with the Division must conform to the due date under Oregon tax law.
- B. The Division may, for good cause, grant extensions for filing tax returns, except that no extension may be granted for more than six (6) months beyond the initial filing due date. This extension does not extend the time to pay the tax.
- C. Registration forms and tax returns must contain a written declaration, verified by the taxfiler, to the effect that the statements made therein are true.
- D. The Division will prepare blank registration forms and tax returns and make them available at its office upon request. Failure to receive or secure a form does not relieve any person from the obligation to pay a business tax.
E. Authority to require filing of returns by electronic means.
1. As used in this Section:
a. “Electronic means” includes computer-generated electronic or magnetic media, Internet-based applications or similar computer-based methods or applications.
b. “Paid tax preparer” means a person who prepares a tax return for another or advises or assists in the preparation of a tax return for another, or who employs or authorizes another to do the same, for valuable consideration.
c. “Tax return” means a return filed under the Business License Law.
2. The Revenue Division may by rule require a paid tax preparer to file tax returns by electronic means if the paid tax preparer is required to file federal tax returns by electronic means.
3. The Revenue Division may require by rule that a business subject to the Business License Law file tax returns by electronic means if it is required to file, or voluntarily files, federal tax returns by electronic means.
4. The Revenue Division may by rule establish exceptions to the electronic filing requirements of this Section.
7.02.510 Registration Form and Tax Return Due Dates.
City Code Section