(2) If an amusement device begins operating at a location on or after July 1 of the tax year, the excise tax imposed under ORS 320.011 and 320.013 shall be due on the day the amusement device begins operating.
(3) If additional taxes are due under ORS 320.012, the additional taxes shall be due on the 14th day after the close of the calendar quarter in which the net receipts from amusement devices operating at a location equal or exceed the level at which the additional taxes are due.
(4) If taxes imposed under ORS 320.011 or 320.013 have been paid for operating an amusement device that, during the tax year, is taken out of operation as the result of being replaced by another amusement device, the taxes that have been paid for the amusement device that has been taken out of operation shall be taken into account in determining any taxes due on the replacement amusement device.
(5) The Department of Revenue may not refund any amusement device tax to an amusement device taxpayer who, at the time of payment, was responsible for the payment of the tax and who subsequently is no longer the person responsible for the payment of the tax. [1999 c.501 ยง5]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.005 - Definitions for ORS 320.005 to 320.150.
Section 320.011 - Amusement device excise tax; amount.
Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.
Section 320.013 - Additional tax for Oregon Youth Corps.
Section 320.016 - When tax is due; replacing amusement devices.
Section 320.075 - Joint and several liability for tax; late payment penalty.
Section 320.080 - Procedure on failure to pay tax or penalty.
Section 320.100 - Distribution of tax receipts.
Section 320.120 - Employment of agents.
Section 320.170 - Restriction on construction tax imposed by school district.
Section 320.176 - Limitations; rates; adjustment by Department of Revenue.
Section 320.179 - School district resolutions; collections; requirements.
Section 320.183 - Long-term facilities plan for capital improvements.
Section 320.195 - Deposit of revenues; required uses.
Section 320.300 - Definitions for ORS 320.300 to 320.365.
Section 320.303 - Invoice to be provided upon payment of tax.
Section 320.308 - Exemptions; exception.
Section 320.315 - Due date and form of returns; payment of tax.
Section 320.325 - Amounts held in trust; enforcement; joint and several liability.
Section 320.330 - Applicability of other provisions of tax law.
Section 320.335 - Distribution of moneys received.
Section 320.340 - Exemption from public records law.
Section 320.345 - Collector reimbursement charges.
Section 320.350 - Tax moratorium; exceptions; uses of revenues.
Section 320.355 - Computation of tax; total retail price; when tax due.
Section 320.357 - Exemption of military facilities used for temporary occupancy.
Section 320.360 - Due date of returns; payment of tax; preemption.
Section 320.400 - Definitions for ORS 320.400 to 320.490 and 803.203.
Section 320.401 - Transportation project tax expenditures in continuous effect.
Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state.
Section 320.425 - Exempt sales; nonresident purchasers; certain auction sales; resale certificates.
Section 320.435 - Deposit of revenue from motor vehicle privilege and use taxes.
Section 320.440 - Deposit of revenue from excise tax on bicycles.
Section 320.460 - Sellers required to keep records; examination of records by Department of Revenue.
Section 320.465 - Subpoena authority of Department of Revenue; enforcement; contempt of court.
Section 320.470 - Disclosure of information; appeal.
Section 320.485 - Agreement with Department of Transportation for collection of use tax.
Section 320.490 - Local government motor vehicle tax moratorium.