[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-203519-105":59,"doc-detail-203519-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","program-72008b-frm-motor-vehicle-tax-fy-2024-adopted-county-management","Program #72008B-FRM Motor Vehicle Tax FY 2024 Adopted - County Management","","Finance & Risk Management (FRM) Motor Vehicle Tax program administers and enforces the Motor Vehicle Rental Tax (MVRT) on car and light-truck rentals within the county. The proposal outlines the current MVRT rate structure, identifies revenue-design and code-change considerations to support the General Fund, and plans expanded audit and tax code enforcement to reduce noncompliance. Performance measures track delinquent accounts discovered and collected, cost recovery, and improved taxpayer guidance and support. Legal authority and an adopted FY2024 revenue/expense detail are included.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/program-72008b-frm-motor-vehicle-tax-fy-2024-adopted-county-management/203519/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/program-72008b-frm-motor-vehicle-tax-fy-2024-adopted-county-management/203519.png","ImageObject",300,407,{"name":92,"@type":93},"Mali","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-18","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What tax does the program administer and enforce?","Question",{"text":112,"@type":113},"The program administers and enforces the Motor Vehicle Rental Tax (MVRT) charged on the rental of cars and light trucks within the County.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What is the MVRT rate and how is part of it used?",{"text":117,"@type":113},"The MVRT is set at 17% of rental fees, and 2.5% of the tax is passed through to the Visitors Development Fund to support tourist activities.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the program aim to improve compliance and taxpayer support?",{"text":121,"@type":113},"It adds audit capacity, strengthens tax code enforcement, identifies taxpayers who should be paying the tax, and enhances collection methods, tax forms, guidance materials, and direct support to taxpayers.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},203519,1788561633,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":24},2336475104362,"https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868","Program \\#72008B-FRM Motor Vehicle Tax FY 2024 Adopted  \nDepartment: County Management  \nProgram Offer Type: New  \nRelated Programs: 72008A  \nProgram Characteristics: One-Time-Only Request  \nProgram Contact: Eric Arellano  \nProgram Offer Stage: Adopted  \nExecutive Summary  \nFinance & Risk Management (FRM) Motor Vehicle Tax Program focuses on the administration and enforcement of the Motor Vehicle Rental Tax (MVRT) charged on the rental of cars and light trucks within the County. The program also addresses possible code changes being considered to generate additional revenue for the General Fund.  \nProgram Description  \nThe Motor Vehicle Rental Tax (MVRT) is charged on the rental of cars and light trucks within the County. It is currently set at a rate of 17% of rental fees. A portion of the tax (2 .5%) is passed through to the Visitors Development Fund to support tourist activities. The Treasury staff currently collects and records tax collections. This program will provide additional audit capacity, tax code enforcement, and will focus on identifying taxpayers who potentially should be paying the tax. The program will also enhance collection methods, tax forms, tax guidance materials, and provide enhanced support to taxpayers. This program funds a limited duration Senior Finance Specialist dedicated to the Motor Vehicle Rental Tax. Factors like revenue generation, reduction in noncompliance, reduction in audits and reduction in delinquency will be assessed to determine the effectiveness of this position prior to submitting a proposal for FY 2025 ongoing funding.  \n\n| Performance Measures |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Measure Type | Primary Measure | FY22 Actual | FY23 Budgeted | FY23 Estimate | FY24 Offer |\n| Output | Delinquent accounts discovered and collected through audit | N/A | 5 | 3 | 5 |\n| Outcome | Recover costs of program with new, ongoing revenue | N/A | 100% | N/A | 100% |\n| Output | Provide enhanced tax guidance materials and direct taxpayer support* | N/A | N/A | N/A | 1 |\n\nPerformance Measures Descriptions  \n*1=achieved; 0=not achieved. There are no FY 2023 performance measure estimates because the position was filled in December 2022. We do not yet have enough data to ascertain the effectiveness of the role.  \nLegal / Contractual Obligation  \nOregon Revised Statutes ORS 294 and 295 (primarily ORS 294.035), Multnomah County Code Chapter 12 (BIT) and Chapter 11.  \nRevenue/Expense Detail  \n\n|  | Adopted\u003Cbr>General Fund | Adopted\u003Cbr>Other Funds | Adopted\u003Cbr>General Fund | Adopted\u003Cbr>Other Funds |\n| --- | --- | --- | --- | --- |\n| Program Expenses | 2023 | 2023 | 2024 | 2024 |\n| Personnel | $159,527 | $0 | $160,884 | $0 |\n| Materials & Supplies | $15,473 | $0 | $14,116 | $0 |\n| Total GF/non-GF | $175,000 | $0 | $175,000 | $0 |\n| Program Total: | $175,000 |  | $175,000 |  |\n| Program FTE | 0.00 | 0.00 | 0.00 | 0.00 |\n\n\n| Program Revenues |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| Taxes | $175,000 | $0 | $0 | $0 |\n| Total Revenue | $175,000 | $0 | $0 | $0 |\n\nExplanation of Revenues  \nThis program is supported by General Fund revenues.  \nSignificant Program Changes  \nLast Year this program was: FY 2023: 72008B FRM Motor Vehicle Tax","cbCaifagORr7PA1f","https://ap.wps.com/l/cbCaifagORr7PA1f","pdf",34008,"English","# Executive Summary\n# Program Description\n## Performance Measures\n## Legal / Contractual Obligation\n# Revenue/Expense Detail\n## Explanation of Revenues\n# Significant Program Changes","[{\"question\":\"What tax does the program administer and enforce?\",\"answer\":\"The program administers and enforces the Motor Vehicle Rental Tax (MVRT) charged on the rental of cars and light trucks within the County.\"},{\"question\":\"What is the MVRT rate and how is part of it used?\",\"answer\":\"The MVRT is set at 17% of rental fees, and 2.5% of the tax is passed through to the Visitors Development Fund to support tourist activities.\"},{\"question\":\"How does the program aim to improve compliance and taxpayer support?\",\"answer\":\"It adds audit capacity, strengthens tax code enforcement, identifies taxpayers who should be paying the tax, and enhances collection methods, tax forms, guidance materials, and direct support to taxpayers.\"}]","Program #72008B-FRM Motor Vehicle Tax FY 2024 Adopted - County Management | PDF"]