(2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2]
Note: Sections 3 and 4, chapter 600, Oregon Laws 2019, provide:
Sec. 3. (1) Notwithstanding ORS 320.335, for the biennium beginning July 1, 2019, in order to fund the actual start-up costs incurred by the Department of Revenue in collecting local transient lodging taxes in the manner described in section 2 of this 2019 Act [320.365], the department shall withhold state transient lodging tax moneys that would otherwise be transferred to the Oregon Tourism Commission under ORS 320.335 (2) in an amount not to exceed $900,000.
(2)(a) In order to reimburse the commission for the moneys withheld under subsection (1) of this section, plus two percent interest per annum, the department shall transfer to the commission, in addition to the transfers required under ORS 320.335 (2), the amount of state and local transient lodging tax moneys received by the department that would have been withheld by transient lodging intermediaries as a collection reimbursement charge under ORS 320.305 (3)(b) and 320.345 but for the disallowance of such charges under paragraph (b) of this subsection.
(b) Notwithstanding ORS 320.305 (3)(b) and 320.345, a transient lodging intermediary may not withhold any amount of state or local transient lodging taxes reported to the department as a collection reimbursement charge until the date specified in subsection (4) of this section.
(3) Beginning on the day immediately following the date on which the department has withheld the lesser of the actual start-up costs described in subsection (1) of this section or $900,000, the department shall cease withholding moneys in the manner described in subsection (1) of this section.
(4) Beginning on the day immediately following the date on which the department has transferred to the commission the total amount of the reimbursement required under subsection (2)(a) of this section, transient lodging intermediaries may resume withholding collection reimbursement charges from state and local transient lodging taxes reported to the department as provided in ORS 320.305 (3)(b) and 320.345.
(5)(a) The department shall refund, without interest, any amounts of state and local transient lodging taxes received from transient lodging intermediaries pursuant to subsection (2)(a) of this section that exceed the total amount of the reimbursement required under subsection (2)(a) of this section.
(b) The refunds required by paragraph (a) of this subsection shall be made in fair and proportionate amounts to transient lodging intermediaries that would have withheld amounts of state and local transient lodging taxes as a collection reimbursement charge but for the disallowance of such charges under subsection (2)(b) of this section.
(c) The department may prescribe the method for making any determination required under this subsection.
(6) As used in this section, "collection reimbursement charge," "local transient lodging tax," "state transient lodging tax" and "transient lodging intermediary" have the meanings given those terms in ORS 320.300. [2019 c.600 §3]
Sec. 4. (1) Section 3 of this 2019 Act is repealed on the day immediately following the day described in section 3 (4) of this 2019 Act.
(2) The Department of Revenue shall notify the Legislative Counsel as soon as practicable after the day described in subsection (1) of this section. [2019 c.600 §4]
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.