City Code Section
- A. Each person paying a utility license fee must simultaneously file a report to the Bureau in a form satisfactory to the Director. The report must show the licensee’s calculations of the license fee, the licensee’s gross revenues earned within the corporate limits of the City, and any deductions against the licensee’s gross revenues or the amount of the utility license fee. The reports must be verified by the licensee or an authorized agent to the effect that all statements made therein are true.
- B. If a person asserts that any provision of federal, state or local law imposes a limit upon the amount of utility license fees which the City may impose or require from a licensee, the licensee claiming to be within the limitation must identify in its utility license fee report the specific federal, state or local law, and the service it provides that it claims is subject to the exception.
- C. The Director may arrange for and conduct audits for all amounts paid under Chapter 7.14, provided that only payments which occurred during a period of three years prior to the date the City notifies licensee of its intent to perform an audit will be subject to audit. The Director will make all requests related to the audit in writing. The Director may determinate the scope of audit in each instance.
- D. The Director may issue an administrative subpoena for the purpose of collecting any information necessary to enforce any provision of this chapter.
- 1. The Director may inspect, examine, copy and audit any books, papers, records, invoices, and other data needed to determine the accuracy of any license fee due. These records and documentation must be open for inspection or examination by the Director or a duly authorized agent. The Director will have the authority, after notice, to:
- a. Require the attendance of any person required to be licensed under the Utility License Law, or officers, agents, or other persons with knowledge of the person’s business operations, at any reasonable time and place the Director may designate;
- b. Take testimony, with or without the power to administer oaths to any person required to be in attendance. The Director may designate employees who will have the power to administer oaths. The employees must be notaries public of the State of Oregon; and,
- c. Require proof for the information sought, necessary to carry out the provisions of the Utility License Law.
- 2. If the Director requests in writing that the licensee provide, or cause to be provided, copies of any information reasonably within the scope of the review, and the licensee fails, refuses or neglects to provide copies within 30 days of receipt of the Director’s written request, then the three year periods under Subsections 7.14.080 C. and 7.14.120 A. will be extended by one day for each day or part thereof beyond 30 days that the licensee fails to provide, or fails to cause to be provided, the requested information.
- 3. If any licensee fails, refuses or neglects to provide or make records available to the Director for determining the amount of utility license fees due or payable, the Director may determine the amount of the utility license fees due or payable based upon readily-available facts and information. The Director will notify the licensee in writing of the amount of the fee so determined, together with any penalty or interest due. The total of the amounts will thereupon become immediately due and payable. The licensee may seek to establish the correct amount by appeal to the Business License Appeals Board within 30 days of the date of the notification letter under Section 7.14.090. In an appeal, the licensee will have the burden of establishing that the Director’s determination is incorrect, either in whole or in part.
- 4. In addition to the authority and procedures described in Subsections 1.-3., the Director may issue administrative subpoenas for the purpose of collecting any information necessary to enforce any provision of this Chapter.
- 1. The Director may inspect, examine, copy and audit any books, papers, records, invoices, and other data needed to determine the accuracy of any license fee due. These records and documentation must be open for inspection or examination by the Director or a duly authorized agent. The Director will have the authority, after notice, to: