Item 6: Ordinance on City Income Tax for Schools

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(3) Notwithstanding section 2.582 of this code, the city manager may waive or reduce interest for good cause. The city manager may look to ORS 305.145 and OAR 150-305.145 for guidance in the waiver of interest. 2.2024 Penalties. (1) A penalty shall be assessed if a person: (a) Fails to file a tax return or extension request by the time required under subsection 2.2016(1) of this code; or (b) Fails to pay at least 90% of the tax by the time by the time required under subsection 2.2016(1) of this code; or (c) Fails to file or pay payroll taxes withheld at the time required as established by the city manager pursuant to section 2.019 of this code. (2) The penalty under subsection (1) of this section shall be calculated as: (a) 5% of the balance of the tax paid after the original due date if the failure is for a period less than or equal to 3 months. (b) An additional 20% of the balance of the tax paid after the original due date if the failure is for a period greater than 3 months. (3) Notwithstanding section 2.582 of this code, the city manager may waive or reduce any penalty for good cause. The city manager may look to ORS 305.145 and OAR 150-305.145 for guidance in the waiver of penalty. 2.2026 Appeal Rights. (1) Any determination of the city manager or finance officer may be protested by the taxpayer. Written notice of the protest must be received by the city manager within 30 days after the notice of determination was mailed or delivered to the taxpayer. The protest shall state the name and address of the taxpayer and an explanation of the grounds for the protest. (2) The city manager shall respond within 30 days after the protest is filed with the city manager with either a revised determination or a final determination. The city manager’s determination shall include the reasons for the determination and state the time and manner for appealing the determination. (3) The time to file a protest or the time for the city manager’s response may be extended by the city manager for good cause. Requests for extensions of time must be received prior to the expiration of the original 30 day protest deadline. Written notice shall be given to the taxpayer if the city manager’s deadline is extended. (4) Any final determination by the city manager may be appealed by the taxpayer pursuant to the procedures of section 2.021 of this code. 2.2028 Settlement Offers and Agreements. Notwithstanding section 2.582 of this code, the city manager may, upon good and sufficient cause, make settlement agreements with taxpayers in the recomputation of taxes payable or in the collection thereof. Such agreements shall be consistent with ORS Ordinance - Page 5 of 7 {00002492;7 }