Oregon Statutes - Chapter 320 - Miscellaneous Taxes

320.005 Definitions for ORS 320.005 to 320.150.
As used in ORS 320.005 to 320.150, unless the context requires otherwise: (1) �Amusement device� means a video lottery game terminal, including but not limited...
320.010 [Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 c.677 §2; 1989 c.786 §1; repealed by 1991 c.459 §268 (320.011 enacted in lieu of 320.010)]
320.011 Amusement device excise tax; amount.
(1) An excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be imposed...
320.012 Increase in tax when net receipts exceed specified amounts; rules.
(1) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $104,000, the...
320.013 Additional tax for Oregon Youth Conservation Corps.
(1) In addition to the excise tax imposed by ORS 320.011, an excise tax is imposed upon every person for the privilege of operating an...
320.015 [1955 c.574 §3; repealed by 1957 c.384 §6]
320.016 When tax is due; replacing amusement devices.
(1) If an amusement device was in operation before July 1 of the tax year and is to be operating on July 1 of the...
320.020 [Repealed by 1991 c.459 §272c]
320.030 [Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16]
320.031 [1995 c.255 §2; repealed by 1999 c.501 §12]
320.040 [Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]
320.050 [Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 1993 c.18 §87; 1993 c.803 §7; repealed by 1999 c.501 §12]
320.060 [Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 c.786 §4; 1991 c.459 §272; 1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5; repealed by 1999 c.501 §12]
320.065 [1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12]
320.070 [Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 c.459 §272a; 1991 c.567 §7; 1993 c.803 §10; repealed by 1999 c.501 §12]
320.075 Joint and several liability for tax; late payment penalty.
(1) Each person responsible by law or contract for the operation of an amusement device in this state, together with any officer or partner thereof,...
320.080 Procedure on failure to pay tax or penalty.
(1) If any tax or penalty imposed by ORS 320.005 to 320.150 is not paid as required by ORS 320.005 to 320.150 within 30 days...
320.090 [Repealed by 1981 c.677 §8]
320.100 Distribution of tax receipts.
(1) All moneys received from the taxes imposed under ORS 320.011 and 320.012, including penalties, shall be paid by the Department of Revenue in the...
320.110 Rules.
The Department of Revenue may adopt rules necessary for the administration and enforcement of ORS 320.005 to 320.150. [Amended by 1991 c.459 §272b; 2005 c.94
320.120 Employment of agents.
(1) The Department of Revenue may employ the agents necessary for the administration and enforcement of ORS 320.005 to 320.150. Agents of the department charged...
320.130 Law enforcement officers to enforce tax and assist department.
The state police, sheriffs, constables, police and other law enforcement officers within the State of Oregon shall enforce all provisions of ORS 320.005 to 320.150...
320.140 Tax does not legalize ownership, display or operation in violation of law.
Nothing in ORS 320.005 to 320.150 shall be construed as licensing, authorizing or legalizing the ownership, possession, display or operation, in violation of any law...
320.150 Oregon State Lottery assistance in tax collection responsibilities.
The Department of Revenue and the Oregon State Lottery Commission shall enter into an agreement pursuant to which the Oregon State Lottery shall assist the...
320.170 Construction taxes imposed by school district.
(1) Construction taxes may be imposed by a school district, as defined in ORS 330.005, in accordance with ORS 320.170 to 320.189. (2) Notwithstanding subsection...
320.173 Exemptions.
Construction taxes may not be imposed on the following: (1) Private school improvements. (2) Public improvements as defined in ORS 279A.010. (3) Residential housing that...
320.176 Rates; limitations; adjustment by Department of Revenue.
(1) Construction taxes imposed under ORS 320.170 to 320.189 may be imposed only on improvements to real property that result in a new structure or...
320.179 School district resolutions; requirements.
(1) A school district imposing a construction tax shall impose the tax by a resolution adopted by the district board of the school district. The...
320.183 Long-term facilities plan for capital improvements.
(1) After deducting the costs of administering a construction tax and payment of refunds of such taxes, a school district shall use net revenues only...
320.186 Payment of obligations.
A school district may pledge construction taxes to the payment of obligations issued to finance or refinance capital improvements as defined in ORS 320.183. [2007...
320.189 Payment of taxes.
Construction taxes shall be paid by the person undertaking the construction at the time that a permit authorizing the construction is issued. [2007 c.829 §8]...
320.300 Definitions for ORS 320.300 to 320.350.
As used in ORS 320.300 to 320.350: (1) �Collection reimbursement charge� means the amount a transient lodging provider may retain as reimbursement for the costs...
320.302 Certain terms defined by rule.
The Department of Revenue may by rule define �dwelling unit,� �nonprofit facility,� �temporary human occupancy� and other terms for purposes of ORS 320.300 to 320.350....
320.305 Rate of tax; provider reimbursement.
(1) A tax of one percent is imposed on any consideration rendered for the sale, service or furnishing of transient lodging. The tax imposed by...
320.308 Exemptions.
The following are exempt from the state transient lodging tax: (1) A dwelling unit in a hospital, health care facility, long term care facility or...
320.310 Records and statements.
Every transient lodging provider responsible for collecting the tax imposed by ORS 320.305 shall keep records, render statements and comply with rules adopted by the...
320.315 Due date and form of returns; payment of tax.
(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,...
320.320 Refunds.
If the amount paid by the transient lodging provider to the Department of Revenue under ORS 320.315 exceeds the amount of tax payable, the department...
320.325 Amounts held in trust; enforcement.
(1) Every transient lodging provider required to collect the tax imposed by ORS 320.305 shall be deemed to hold the amount collected in trust for...
320.330 Applicability of other provisions of law.
Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 as to the audit and examination of reports and returns, confidentiality...
320.335 Distribution of revenues.
All moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340, and interest thereon, shall be paid to the State Treasurer to...
320.340 Exemption from public records law.
(1) Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340 are exempt from disclosure under ORS 192.410 to...
320.345 Lodging provider collection 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...
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...
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...
320.990 Penalties.
Violation of any provision of ORS 320.005 to 320.150 by any person is punishable, upon conviction, by a fine of not more than $500, or...

Last modified: August 7, 2008