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City of Lake Oswego, OR
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2024-05-07
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City Code
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Chapter 24 Special Taxes
City Charter
Ch CHA
City Charter
City Code
Ch 10
Definitions and Construction
Ch 11
Elections
Ch 12
Administration
Ch 13
Court, Fines and Imprisonment
Ch 14
Police
Ch 15
Fire Protection
Ch 16
Library
Ch 17
Procedure for Hearings and Appeals (Repealed)
Ch 18
Percent for Art Program
Ch 20
Licenses
Ch 22
Taxicabs and Other Vehicles for Hire
Ch 23
Secondhand Dealers
Ch 24
Special Taxes
Ch 24 Art 02
Transient Lodging Tax
§ 24.02.001
Transient Lodging Tax.
§ 24.02.010
Definitions.
§ 24.02.020
Tax Imposed.
§ 24.02.030
Tax Collection.
§ 24.02.040
Tax – Operator Duties.
§ 24.02.050
Tax – Exemptions.
§ 24.02.060
Registration of Operator or Transient Lodging Intermediary.
§ 24.02.070
Due Date, Returns, Payments and Collection Charges.
§ 24.02.080
Penalties and Interest.
§ 24.02.090
Deficiencies.
§ 24.02.100
Fraud or Evasion.
§ 24.02.110
Delay in Payment of Tax.
§ 24.02.120
Redetermination.
§ 24.02.130
Refunds.
§ 24.02.140
Security for Collection of Tax.
§ 24.02.150
Administration – General.
§ 24.02.160
Administration – Appeal to Council.
§ 24.02.170
Violations.
Ch 24 Art 04
Marijuana Tax
§ 24.04.010
Purpose.
§ 24.04.020
Definitions.
§ 24.04.030
Tax Imposed.
§ 24.04.040
Amount and Payment, Deductions.
§ 24.04.050
Seller Responsible for Payment of Tax.
§ 24.04.060
Penalties and Interest.
§ 24.04.070
Failure to Report and Remit Tax – Determination of Tax by Director.
§ 24.04.080
Appeal.
§ 24.04.090
Refunds.
§ 24.04.100
Actions to Collect.
§ 24.04.110
Violation.
§ 24.04.120
Confidentiality.
§ 24.04.130
Audit of Books, Records or Persons.
§ 24.04.140
Forms and Regulations.
§ 24.04.150
Business Licenses.
Ch 24 Art 06
Demolition Tax
§ 24.06.010
Purpose.
§ 24.06.020
Definitions.
§ 24.06.030
Demolition Tax Imposed; Use of Revenue.
§ 24.06.040
Exemptions.
§ 24.06.050
Tax Exemption for Deconstruction of Residential Structures.
§ 24.06.060
Authority of City Manager.
§ 24.06.070
Failure to Comply With Requirements of Exemption for Affordable Housing or Exemption for Deconstruction.
§ 24.06.080
Violations.
Ch 24 Art 10
Lake Oswego Nonprofit Corporation Low Income Housing Tax Exemption Program
§ 24.10.020
Definitions.
§ 24.10.030
Criteria for Exemption.
§ 24.10.040
Exemption Limited to Levy of City—Exception.
§ 24.10.050
Application for Exemption—Annual Certification—When Due.
§ 24.10.060
Determination of Eligibility—Notice to County Assessor.
§ 24.10.070
Termination of Exemption—Additional Taxes.
Ch 26
Single-Use Carryout Bags
Ch 30
Alcoholic Liquor (Repealed)
Ch 31
Animals and Fowl
Ch 32
Lake Oswego Uniform Traffic Code
Ch 34
Crimes and Civil Violations
Ch 37
Street Maintenance Fee Ordinance
Ch 38
Utility Code (Sewer, Water and Surface Water Management)
Ch 39
System Development Charges
Ch 40
Improvement Procedure
Ch 41
Sewers and Sewage Disposal
Ch 42
Streets, Sidewalks, Public Rights-Of-Way and Public Easements
Ch 43
Water
Ch 44
Subdivisions
Ch 45
Building Code
Ch 46
Plumbing
Ch 47
Sign Code
Ch 48
Zoning Code (Repealed)
Ch 49
Development Code (Repealed)
Ch 50
Community Development Code
Ch 51
Utility Facilities in Public Rights-Of-Way
Ch 52
Erosion Control
Ch 55
Tree Code
Ch 56
Comprehensive Plan
Ch 57
Solar Access
Ch 58
Historic Preservation
Ch 59
Conservation Easements
Ch 60
Business Recycling Requirements
Ordinance Table
Ch OT
Ordinance Table
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Chapter 24
Special Taxes
ARTICLE 24.02
Transient Lodging Tax
chevron_right
§ 24.02.001
Transient Lodging Tax.
chevron_right
§ 24.02.010
Definitions.
note
chevron_right
§ 24.02.020
Tax Imposed.
chevron_right
§ 24.02.030
Tax Collection.
chevron_right
§ 24.02.040
Tax – Operator Duties.
chevron_right
§ 24.02.050
Tax – Exemptions.
chevron_right
§ 24.02.060
Registration of Operator or Transient Lodging Intermediary.
chevron_right
§ 24.02.070
Due Date, Returns, Payments and Collection Charges.
chevron_right
§ 24.02.080
Penalties and Interest.
chevron_right
§ 24.02.090
Deficiencies.
chevron_right
§ 24.02.100
Fraud or Evasion.
chevron_right
§ 24.02.110
Delay in Payment of Tax.
chevron_right
§ 24.02.120
Redetermination.
chevron_right
§ 24.02.130
Refunds.
chevron_right
§ 24.02.140
Security for Collection of Tax.
chevron_right
§ 24.02.150
Administration – General.
chevron_right
§ 24.02.160
Administration – Appeal to Council.
chevron_right
§ 24.02.170
Violations.
chevron_right
ARTICLE 24.04
Marijuana Tax
chevron_right
§ 24.04.010
Purpose.
chevron_right
§ 24.04.020
Definitions.
chevron_right
§ 24.04.030
Tax Imposed.
chevron_right
§ 24.04.040
Amount and Payment, Deductions.
chevron_right
§ 24.04.050
Seller Responsible for Payment of Tax.
chevron_right
§ 24.04.060
Penalties and Interest.
chevron_right
§ 24.04.070
Failure to Report and Remit Tax – Determination of Tax by Director.
chevron_right
§ 24.04.080
Appeal.
chevron_right
§ 24.04.090
Refunds.
chevron_right
§ 24.04.100
Actions to Collect.
chevron_right
§ 24.04.110
Violation.
chevron_right
§ 24.04.120
Confidentiality.
chevron_right
§ 24.04.130
Audit of Books, Records or Persons.
chevron_right
§ 24.04.140
Forms and Regulations.
chevron_right
§ 24.04.150
Business Licenses.
chevron_right
ARTICLE 24.06
Demolition Tax
chevron_right
§ 24.06.010
Purpose.
chevron_right
§ 24.06.020
Definitions.
chevron_right
§ 24.06.030
Demolition Tax Imposed; Use of Revenue.
chevron_right
§ 24.06.040
Exemptions.
chevron_right
§ 24.06.050
Tax Exemption for Deconstruction of Residential Structures.
chevron_right
§ 24.06.060
Authority of City Manager.
chevron_right
§ 24.06.070
Failure to Comply With Requirements of Exemption for Affordable Housing or Exemption for Deconstruction.
chevron_right
§ 24.06.080
Violations.
chevron_right
Article 24.10
Lake Oswego Nonprofit Corporation Low Income Housing Tax Exemption Program
chevron_right
§ 24.10.020
Definitions.
chevron_right
§ 24.10.030
Criteria for Exemption.
chevron_right
§ 24.10.040
Exemption Limited to Levy of City—Exception.
chevron_right
§ 24.10.050
Application for Exemption—Annual Certification—When Due.
chevron_right
§ 24.10.060
Determination of Eligibility—Notice to County Assessor.
chevron_right
§ 24.10.070
Termination of Exemption—Additional Taxes.
chevron_right