(1) The provider is responsible for collecting the tax under ORS 401.792 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 for access to the 9-1-1 emergency reporting system during the quarter. The department shall prescribe the form of the return required by this section and ORS 401.796. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return of the tax is required under ORS 401.796 or subsection (1) of this section, the provider required to make the return shall remit the tax due to the department at the time fixed for filing the return.
(3) A provider described in subsection (1) of this section may elect to pay the tax based on either of the following:
(a) The amount of tax actually collected during the quarter; or
(b) The net amount of tax billed during the quarter. The net amount billed equals the gross amount of tax billed less adjustments for uncollectible accounts, refunds, incorrect billings and other appropriate adjustments.
(4) Once a provider has made an election under subsection (3) of this section, the provider may not change the method of payment and reporting unless the provider first obtains the permission of the department. [1981 c.533 §13; 1991 c.743 §14; 1993 c.808 §2; 1995 c.276 §5]
Section: Previous 401.775 401.780 401.785 401.790 401.792 401.794 401.796 401.798 401.800 401.802 401.804 401.805 401.806 401.807 401.808 NextLast modified: August 7, 2008