Section 320.555 – Applicability of other provisions of tax law.
Except as otherwise provided in ORS 320.550 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays […]
Section 320.560 – Distribution of moneys received.
(1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 320.550 out of moneys received from the tax imposed under […]
Section 320.990 – Penalties.
Violation of any provision of ORS 320.005 to 320.150 is a Class B misdemeanor. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99; 2011 c.597 §182]
Section 320.345 – Collector reimbursement charges.
(1) On or after January 1, 2001, a unit of local government that imposed a local transient lodging tax on December 31, 2000, and allowed a transient lodging tax collector to retain a collection reimbursement charge on that tax, may not decrease the rate of the collection reimbursement charge. (2) A unit of local government […]
Section 320.440 – Deposit of revenue from excise tax on bicycles.
(1) The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 in a suspense account established under ORS 293.445 for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enforcement of the excise tax out of moneys received from the […]
Section 320.347 – Alternative remittance of receipts from tax on camping and recreational vehicle spaces.
(1) Except as provided in this section, a unit of local government that imposes a tax on the rental of privately owned camping or recreational vehicle spaces shall, regardless of a schedule imposed by the unit of local government for remitting tax receipts, allow a transient lodging tax collector to hold the tax collected until […]
Section 320.445 – Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.
(1) Except as otherwise provided in ORS 320.400 to 320.490 and 803.203, the use tax imposed under ORS 320.410 and the excise tax imposed under ORS 320.415 shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles. Each tax is considered a tax […]
Section 320.350 – Tax moratorium; exceptions; uses of revenues.
(1) A unit of local government that did not impose a local transient lodging tax on July 1, 2003, may not impose a local transient lodging tax on or after July 2, 2003, unless the imposition of the local transient lodging tax was approved on or before July 1, 2003. (2) A unit of local […]
Section 320.355 – Computation of tax; total retail price; when tax due.
(1)(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging. (b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by […]
Section 320.357 – Exemption of military facilities used for temporary occupancy.
Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by: (1) Active or retired members or service veterans of the Armed Forces of the United […]