(1) Every transient lodging provider is responsible for collecting the tax imposed under ORS 320.305 and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form of the return required by this section. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return is required under subsection (1) of this section, the transient lodging provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2003 c.818 §4]
Note: See note under 320.300.
Section: Previous 320.186 320.189 320.300 320.302 320.305 320.308 320.310 320.315 320.320 320.325 320.330 320.335 320.340 320.345 320.347 NextLast modified: August 7, 2008