3.30.100 Quarterly reporting and payment – Extension.
(1) Report and Payment. All rents paid to the operator shall be reported and paid to the city of Maupin at the same time operator reports and pays the state. Operator shall use the appropriate form supplied for reporting the amount of the tax collected.
(2) Returns to Be Signed. Returns shall be signed by the operator required to file the return or by his or her authorized agent. Operator will fill out state forms and mail to the state.
(3) Information Required. Returns required under this section shall contain such information as the administrator deems necessary for the proper administration of this chapter.
(4) Remittance. The operator liable for filing the return required under this section shall deliver the return together with the tax due to the city of Maupin, along with a copy of the Oregon state return. Delivery must be in person or by first class mail.
(5) Other Reporting and Payment Periods. For the purpose of the administration, payment, or collection of the taxes imposed under this chapter, the administrator may, upon written request, permit or require returns or payments on other than a quarterly basis; however, no operator may change the reporting system required under this section without the prior written authorization of the administrator.
(6) Extension. The administrator may, upon written request received on or before the due date of the return or fee, for good cause satisfactory to the administrator, extend the time for filing the return or paying the tax for a period not to exceed 10 days.
(7) No Exceptions . A report and a tax return are required for each reporting period even though there may be no rents due or payable to the hotel/sleeping of the operator during the preceding month, nor any fees due. If officially closed during the winter season, a report may be filed at the end of the lodging season reporting the months the hotel/sleeping facility will be closed.
(8) Failure to File Reports. If an operator fails to make a report of the information required by this section within the time and manner prescribed, the administrator may contact the Oregon State Department of Revenue to determine the tax due on the rents, as provided for by this chapter.
(9) Special Determination and Collection – Operator Delay.
(a) The administrator may make a special determination of the tax amount and may make that amount due and payable immediately; provided, that:
(i) The administrator reasonably believes that delay may jeopardize either the collection of any amount of any tax, or the determination of that tax amount; and
(ii) The purpose of the collection is noted on the special determination.
(b) The administrator shall serve notice of the special determination to the operator in person or, if by first class mail, at the operator’s last known address as shown on the administrator’s records.
(c) The operator shall pay the determined amount to the administrator immediately upon receiving notice of the special determination.
(d) After making the required payment, but within 14 days of receiving notice of the special determination, the operator may appeal the decision by filing a petition for redetermination with the administrator, pursuant to MMC 3.30.160. [Ord. 295 § 10, 2013.]