2021 Oregon Revised Statutes
Chapter 320 - Miscellaneous Taxes
Section 320.300 - Definitions for ORS 320.300 to 320.365.


(1) "Collection reimbursement charge" means the amount a transient lodging tax collector may retain as reimbursement for the costs incurred by the transient lodging tax collector in collecting and reporting a transient lodging tax and in maintaining transient lodging tax records.
(2) "Conference center" means a facility that:
(a) Is owned or partially owned by a unit of local government, a governmental agency or a nonprofit organization; and
(b) Meets the current membership criteria of the International Association of Conference Centers.
(3) "Convention center" means a new or improved facility that:
(a) Is capable of attracting and accommodating conventions and trade shows from international, national and regional markets requiring exhibition space, ballroom space, meeting rooms and any other associated space, including without limitation banquet facilities, loading areas and lobby and registration areas;
(b) Has a total meeting room and ballroom space between one-third and one-half of the total size of the center’s exhibition space;
(c) Generates a majority of its business income from tourists;
(d) Has a room-block relationship with the local lodging industry; and
(e) Is owned by a unit of local government, a governmental agency or a nonprofit organization.
(4) "Local transient lodging tax" means a tax imposed by a unit of local government on the sale, service or furnishing of transient lodging.
(5) "State transient lodging tax" means the tax imposed under ORS 320.305.
(6) "Tourism" means economic activity resulting from tourists.
(7) "Tourism promotion" means any of the following activities:
(a) Advertising, publicizing or distributing information for the purpose of attracting and welcoming tourists;
(b) Conducting strategic planning and research necessary to stimulate future tourism development;
(c) Operating tourism promotion agencies; and
(d) Marketing special events and festivals designed to attract tourists.
(8) "Tourism promotion agency" includes:
(a) An incorporated nonprofit organization or governmental unit that is responsible for the tourism promotion of a destination on a year-round basis.
(b) A nonprofit entity that manages tourism-related economic development plans, programs and projects.
(c) A regional or statewide association that represents entities that rely on tourism-related business for more than 50 percent of their total income.
(9) "Tourism-related facility" means:
(a) A conference center, convention center or visitor information center; and
(b) Other improved real property that has a useful life of 10 or more years and has a substantial purpose of supporting tourism or accommodating tourist activities.
(10) "Tourist" means a person who, for business, pleasure, recreation or participation in events related to the arts, heritage or culture, travels from the community in which that person is a resident to a different community that is separate, distinct from and unrelated to the person’s community of residence, and that trip:
(a) Requires the person to travel more than 50 miles from the community of residence; or
(b) Includes an overnight stay.
(11) "Transient lodging" means:
(a) Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy;
(b) Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or
(c) Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, that are used for temporary human occupancy.
(12) "Transient lodging intermediary" means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:
(a) Charges for occupancy of the transient lodging;
(b) Collects the consideration charged for occupancy of the transient lodging; or
(c) Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
(13) "Transient lodging provider" means a person that furnishes transient lodging.
(14) "Transient lodging tax collector" means a transient lodging provider or a transient lodging intermediary.
(15) "Unit of local government" has the meaning given that term in ORS 190.003.
(16) "Visitor information center" means a building, or a portion of a building, the main purpose of which is to distribute or disseminate information to tourists. [Formerly 305.824; 2005 c.187 §1; 2013 c.610 §3; 2018 c.34 §1]
Note: Sections 2 and 14, chapter 610, Oregon Laws 2013, provide:
Sec. 2. The Legislative Assembly declares that it is the purpose of the amendments to ORS 320.300, 320.305, 320.310, 320.315, 320.320, 320.325, 320.330, 320.345, 320.347 and 320.350 by sections 3 to 12 of this 2013 Act to enhance the administration and enforcement of existing law governing transient lodging taxes in this state. [2013 c.610 §2]
Sec. 14. Section 2 of this 2013 Act is repealed on January 2, 2023. [2013 c.610 §14]

Structure 2021 Oregon Revised Statutes

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 320.171 - Restriction on construction tax imposed by local government, local service district or special government body.

Section 320.173 - Exemptions.

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 320.192 - City or county ordinance or resolution to impose tax; requirements; payment of taxes.

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 320.305 - Rate and computation of tax; total retail price; when tax due; collector reimbursement.

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 320.332 - Disclosure of confidential information by Department of Revenue and local governments; rules.

Section 320.335 - Distribution of moneys received.

Section 320.340 - Exemption from public records law.

Section 320.345 - Collector reimbursement charges.

Section 320.347 - Alternative remittance of receipts from tax on camping and recreational vehicle spaces.

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 320.365 - Department of Revenue to collect local transient lodging taxes on local not regional level; rules.

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 320.405 - Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser.

Section 320.410 - Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid.

Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.

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 320.430 - Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle.

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 320.445 - Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes.

Section 320.450 - Liability for taxes; amounts held in trust; warrants for collection; conference; appeal.

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 320.480 - Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203.

Section 320.485 - Agreement with Department of Transportation for collection of use tax.

Section 320.490 - Local government motor vehicle tax moratorium.

Section 320.550 - Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax.

Section 320.560 - Distribution of moneys received.