2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes

Section 320.005 - Definitions for ORS 320.005 to 320.150. - (1) "Amusement device" means a video lottery game terminal, including...

Section 320.011 - Amusement device excise tax; amount. - (2) The tax shall be $125 for operating an amusement...

Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules. - (2) If at any point during the tax year, net...

Section 320.013 - Additional tax for Oregon Youth Corps. - (2) All moneys received from the tax imposed under subsection...

Section 320.016 - When tax is due; replacing amusement devices. - (2) If an amusement device begins operating at a location...

Section 320.075 - Joint and several liability for tax; late payment penalty. - (2) If an amusement device is operated in this state...

Section 320.080 - Procedure on failure to pay tax or penalty. - (2) At any time after issuing a warrant under this...

Section 320.100 - Distribution of tax receipts. - (a) Seventy-five percent (75%) of the moneys shall be credited,...

Section 320.120 - Employment of agents. - (2) The Oregon State Lottery and the agents and employees...

Section 320.170 - Restriction on construction tax imposed by school district. - (2) Construction taxes imposed by a school district must be...

Section 320.171 - Restriction on construction tax imposed by local government, local service district or special government body. - (2) Subsection (1) of this section does not apply to:...

Section 320.173 - Exemptions. - (1) Private school improvements. (2) Public improvements as defined in...

Section 320.176 - Limitations; rates; adjustment by Department of Revenue. - (a) $1 per square foot on structures or portions of...

Section 320.179 - School district resolutions; collections; requirements. - (2) Prior to collecting a construction tax, a school district...

Section 320.183 - Long-term facilities plan for capital improvements. - (2) A construction tax may not be imposed under ORS...

Section 320.192 - City or county ordinance or resolution to impose tax; requirements; payment of taxes. - (2)(a) A tax may be imposed on improvements to residential...

Section 320.195 - Deposit of revenues; required uses. - (2) Of the revenues deposited pursuant to subsection (1) of...

Section 320.300 - Definitions for ORS 320.300 to 320.365. - (1) "Collection reimbursement charge" means the amount a transient lodging...

Section 320.303 - Invoice to be provided upon payment of tax. - (2) The invoice, receipt or other similar document may be...

Section 320.305 - Rate and computation of tax; total retail price; when tax due; collector reimbursement. - (b)(A) The tax must be computed on the total retail...

Section 320.308 - Exemptions; exception. - (1) A dwelling unit in a hospital, health care facility,...

Section 320.315 - Due date and form of returns; payment of tax. - (b) The department shall prescribe the form of the return...

Section 320.325 - Amounts held in trust; enforcement; joint and several liability. - (2) At any time that the transient lodging tax collector...

Section 320.330 - Applicability of other provisions of tax law. - Note: Sections 5 and 6, chapter 600, Oregon Laws 2019,...

Section 320.332 - Disclosure of confidential information by Department of Revenue and local governments; rules. - (2)(a) Notwithstanding ORS 314.835 and the confidentiality provisions of ORS...

Section 320.335 - Distribution of moneys received. - (1) Moneys necessary to reimburse the Department of Revenue for...

Section 320.340 - Exemption from public records law. - (2) If a conflict is found to exist between subsection...

Section 320.345 - Collector reimbursement charges. - (2) A unit of local government that imposes a new...

Section 320.347 - Alternative remittance of receipts from tax on camping and recreational vehicle spaces. - (2) Once the amount held by a transient lodging tax...

Section 320.350 - Tax moratorium; exceptions; uses of revenues. - (2) A unit of local government that imposed a local...

Section 320.355 - Computation of tax; total retail price; when tax due. - (b) The total retail price paid by a person for...

Section 320.357 - Exemption of military facilities used for temporary occupancy. - (1) Active or retired members or service veterans of the...

Section 320.360 - Due date of returns; payment of tax; preemption. - (2) Returns shall be filed on or before the deadline...

Section 320.365 - Department of Revenue to collect local transient lodging taxes on local not regional level; rules. - (2) The department shall adopt rules for purposes of implementing...

Section 320.400 - Definitions for ORS 320.400 to 320.490 and 803.203. - (1)(a) "Bicycle" means: (A) A vehicle that is designed to...

Section 320.401 - Transportation project tax expenditures in continuous effect. - Note: Section 52, chapter 491, Oregon Laws 2019, provides: Sec....

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. - (2)(a) The privilege tax shall be computed at the rate...

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. - (2) The use tax shall be computed at the rate...

Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale. - (2) The excise tax is a liability of the purchaser...

Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state. - (a) The seller is: (A) Engaged in business in this...

Section 320.425 - Exempt sales; nonresident purchasers; certain auction sales; resale certificates. - (a) A purchaser who is not a resident of this...

Section 320.430 - Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle. - (b) Except as provided in paragraph (c) of this subsection,...

Section 320.435 - Deposit of revenue from motor vehicle privilege and use taxes. - (2) After payment of administrative and enforcement expenses under subsection...

Section 320.440 - Deposit of revenue from excise tax on bicycles. - (2) After payment of administrative and enforcement expenses under subsection...

Section 320.445 - Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes. - (2) Each seller of taxable vehicles that is liable for...

Section 320.450 - Liability for taxes; amounts held in trust; warrants for collection; conference; appeal. - (2) If a seller of taxable vehicles fails to remit...

Section 320.460 - Sellers required to keep records; examination of records by Department of Revenue. - (b) During the retention period and at any time prior...

Section 320.465 - Subpoena authority of Department of Revenue; enforcement; contempt of court. - (2)(a) If an individual fails to comply with a subpoena...

Section 320.470 - Disclosure of information; appeal. - (2) The Department of Transportation may disclose information obtained under...

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. - (2) The department may adopt or establish rules and procedures...

Section 320.485 - Agreement with Department of Transportation for collection of use tax. - (2) The agreement is not intended to preclude performance by...

Section 320.490 - Local government motor vehicle tax moratorium. - (a) Authorized by statute; or (b) Approved by the governing...

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. - (a) "Employer" has the meaning given that term in ORS...

Section 320.560 - Distribution of moneys received. - (2) After the payment of administrative and enforcement expenses and...