(Amended by Ordinance No. 188086, effective December 16, 2016.) Every Dealer, Seller and User shall maintain and keep, for a period of 3 years and 6 months, all records of Motor Vehicle Fuel or Use Fuel used, sold and distributed within the city by such Dealer, Seller or User, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the Tax Administrator. In the event such records are not kept within the state of Oregon, the Dealer, Seller or User shall reimburse the Tax Administrator for all travel, lodging, and related expenses incurred by the Tax Administrator in examining such records. The amount of such expenses shall be assessed in addition to the tax imposed by Section 17.105.010.
GENERAL INFORMATION: 503-823-4000