Transient Lodging Report Extension Request Policy
The Revenue Division may grant an extension of time to file and pay a monthly or quarterly transient lodging (TL) tax report if the request is made prior to the delinquent date of the return. The extension is granted for one calendar month. The extended due date will be the last day of the month following the month in which the report was originally due. The extended delinquent date will be the day following the extended due date. The provisions of Portland City Code 6.04.070.A will apply if the extended due date falls on a Sunday or legal holiday.
The Division may deny any extension request for any reason, including, but not limited to, the Division's determination of good cause or if the operator has a history of abuse of this privilege.
3/25/2020 signed by Scott Karter
Date Transient Lodgings Tax Program Manager
Revised: 7/2002, 3/2020