HomeMy WebLinkAbout2931 Deliquent Tax Payments
ORDINANCE NO. 2931
AN ORDINANCE AMENDING THE TRANSIENT
OCCUPANCY TAX AND THE FOOD AND BEVERAGE
TAX PROVISIONS TO PERMIT FEES TO BE ADDED IF
DELINQUENT PAYMENTS ARE TURNED OVER TO A
COLLECTION AGENCY
RECITALS:
1. The City of Ashland assesses and collects a transient occupancy tax and a
tax on prepared food and beverages.
2. A small number of operators subject to either or both of the taxes are
delinquent in their payments on taxes.
3. It takes significant taxpayer resources for the City to pursue collection of the
delinquent taxes.
4. The Oregon legislature amended the state statutes to permit the addition of
collection agency fees to the bill being collected.
5. In most instances, it is going to be financially prudent to refer delinquencies to
collection agencies for collection.
6. The City desires to amend its ordinances to provide for the addition of
collection agency fees to delinquencies referred to a collection agency.
THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOllOWS:
SECTION 1. Section 4.24.120 of the Ashland Municipal Code is amended to read:
SECTION 4.24.120 Actions to Collect.
Any tax required to be paid by any transient under the provisions of this chapter shall be
deemed a debt owed by the transient to the city. Any such tax collected by an operator
which has not been paid to the City shall be deemed a debt owed by the operator to the
city. Any person owing money to the City under the provisions of this ordinance shall
be liable to an action brought in the name of the City of Ashland for the recovery of
such amount. In lieu of filing an action for the recovery, the City of Ashland, when
taxes due are more than 30 days delinquent, can submit any outstanding tax to a
collection agency. So long as the City of Ashland has complied with the provisions set
forth in ORS 697.105, in the event the City turns over a delinquent tax account to a
collection agency, it may add to the amount owing an amount equal to the collection
agency fees, not to exceed the greater of fifty dollars or fifty percent of the outstanding
tax, penalties and interest owning.
SECTION 2. Section 4.34.110 of the Ashland Municipal Code is amended to read:
SECTION 4.34.110 Actions to Collect.
Any tax required to be paid by any operator under the provisions of this chapter shall be
deemed a debt owed by the operator to the city. Any such tax collected by an operator
which has not been paid to the city shall be deemed a debt owed by the operator to the
city. Any person owing money to the city under the provisions of this chapter shall be
liable to an action brought in the name of the City Of Ashland for the recovery of such
amount. In lieu of filing an action for the recovery, the City of Ashland, when taxes due
are more than 30 days delinquent, can submit any outstanding tax to a collection
agency. So long as the City of Ashland has complied with the provisions set forth in
ORS 697.105, in the event the City turns over a delinquent tax account to a collection
agency, it may add to the amount owing an amount equal to the collection agency fees,
not to exceed the greater of fifty dollars or fifty percent of the outstanding tax, penalties
and interest owning.
The foregoing ordinance was first read by title only in aCCQ ance with Article X,
Section 2(C) of the City Charter on the S day of
PASSED and ADOPTED this ~ day of
,2006,
,2006.
Barbara Christensen, City Recorder
SIGNED and APPROVED this zl)
day of ~, 2006.
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