COVID-19 Risk Level for Multnomah County: High Risk

7.02.715 Payments Applied.

City Code Section

(Amended by Ordinance No. 187339, effective October 16, 2015.)  Business taxes received will be applied first to any penalty accrued, then to interest accrued, then to business taxes due, unless the Division determines in accordance with its written policies that a more equitable method exists for a particular taxfiler’s account.

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