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8. The 'Fax Administrator will provide a receipt for payments made in person. The <br />receipt will identify the tax amount paid, the tax period or other applicable account information to <br />which the tax payment will be applied, the name of the payor, the business identification number <br />or social security number, and the date the tax payment was paid. <br />1. The penalties and interest amounts owed to the City of Eugene from late or unpaid <br />retail marijuana tax payments should be paid to the Tax Administrator. <br />2. The penalty and interest schedule for late or unpaid tax amounts is as follows: <br />(a) Penalty and interest are imposed if the marijuana retailer mails a return or <br />pays the tax after the due date. <br />(b) The penalty is 5 percent of the unpaid tax if the taxpayer fails to file a return <br />or pay the tax by the due date. <br />(c) If a return is filed more than 30 days after the due date, an additional penalty <br />of 20 percent of the tax due is imposed. <br />(d) Interest is imposed on any unpaid tax from the due date until the date <br />payment in full is received. The interest rate is 4 percent annually. <br />3. The Tax Administrator may impose a 100 percent penalty for consecutive failure <br />to file marijuana tax returns or intent to evade the tax. The filing due dates of Eugene marijuana <br />tax returns are set forth in Rule R-3.706-13.31. The 100 percent penalty may be imposed if: <br />(a) <br />f - <br />(a) Taxpayer fails to file a return with intent to evade the tax or falsely prepares <br />and files a return with intent to evade the tax; or <br />(b) The taxpayer was required to file Eugene marijuana tax returns: <br />(1) In at least one quarter during, each tax year of three or more <br />consecutive years; and <br />(2) All Eugene marijuana tax returns due during the three-year period <br />are not tiled by the due date (including extensions) of the return required for the <br />fourth quarter of the third consecutive year. <br />4. Notwithstanding subsections 2.(b) and (d), and 3. above, if the City Manager <br />contracts with the State of Oregon to administer the tax: <br />Administrative Order - Page 3 of 9 <br />