7.02.510 Registration Form and Tax Return Due Dates.

City Code Section

(Amended by Ordinance Nos. 183727, 187339 and 190129, effective October 16, 2020.)

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.