2007 Oregon Code - Chapter 320 :: Chapter 320 - Miscellaneous Taxes
Chapter 320 —
Miscellaneous Taxes
2007 EDITION
MISCELLANEOUS TAXES
REVENUE AND TAXATION
AMUSEMENT DEVICE TAXES
320.005Â Â Â Â Definitions
for ORS 320.005 to 320.150
320.011Â Â Â Â Amusement
device excise tax; amount
320.012Â Â Â Â Increase
in tax when net receipts exceed specified amounts; rules
320.013Â Â Â Â Additional
tax for Oregon Youth Conservation Corps
320.016Â Â Â Â When
tax is due; replacing amusement devices
320.075Â Â Â Â Joint
and several liability for tax; late payment penalty
320.080Â Â Â Â Procedure
on failure to pay tax or penalty
320.100Â Â Â Â Distribution
of tax receipts
320.110Â Â Â Â Rules
320.120Â Â Â Â Employment
of agents
320.130Â Â Â Â Law
enforcement officers to enforce tax and assist department
320.140Â Â Â Â Tax
does not legalize ownership, display or operation in violation of law
320.150Â Â Â Â Oregon
State Lottery assistance in tax collection responsibilities
LOCAL CONSTRUCTION TAXES
320.170Â Â Â Â Construction
taxes imposed by school district
320.173Â Â Â Â Exemptions
320.176Â Â Â Â Rates;
limitations; adjustment by Department of Revenue
320.179Â Â Â Â School
district resolutions; requirements
320.183Â Â Â Â Long-term
facilities plan for capital improvements
320.186Â Â Â Â Payment
of obligations
320.189Â Â Â Â Payment
of taxes
TRANSIENT LODGING TAXES
(Definitions)
320.300Â Â Â Â Definitions
for ORS 320.300 to 320.350
320.302Â Â Â Â Certain
terms defined by rule
(State Transient Lodging Tax)
320.305Â Â Â Â Rate
of tax; provider reimbursement
320.308Â Â Â Â Exemptions
320.310Â Â Â Â Records
and statements
320.315Â Â Â Â Due
date and form of returns; payment of tax
320.320Â Â Â Â Refunds
320.325Â Â Â Â Amounts
held in trust; enforcement
320.330Â Â Â Â Applicability
of other provisions of law
320.335Â Â Â Â Distribution
of revenues
320.340Â Â Â Â Exemption
from public records law
(Local Transient Lodging Taxes)
320.345Â Â Â Â Lodging
provider collection reimbursement charges
320.347Â Â Â Â Alternative
remittance of receipts from tax on camping and recreational vehicle spaces
320.350Â Â Â Â Tax
moratorium; exceptions; uses of revenues
PENALTIES
320.990Â Â Â Â Penalties
AMUSEMENT DEVICE TAXES
     320.005
Definitions for ORS 320.005 to 320.150. As used in ORS 320.005 to 320.150, unless the context requires
otherwise:
     (1) “Amusement device” means a video
lottery game terminal, including but not limited to any electronic,
mechanical-electronic or nonmechanical device that:
     (a) Displays a ticket through the use of a
video display screen;
     (b) Is available for consumer play upon
the payment of consideration;
     (c) Determines winners through the element
of chance; and
     (d) Displays possible prizes on the
device.
     (2) “Department” means the Department of
Revenue.
     (3) “Net receipts” has the meaning given
the term “net receipts from video lottery games” under ORS 461.547.
     (4) “Operate” means to make an amusement
device available for use by the public for gain, benefit or advantage.
     (5)(a) “Person” means every individual,
partnership (limited or not), corporation (for-profit or not-for-profit),
company, cooperative, joint stock company, joint venture, firm, business trust,
association, organization, institution, club, society, receiver, assignee,
trustee in bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal
representative or any group of individuals acting as a unit, whether mutual,
cooperative, fraternal, nonprofit or otherwise.
     (b) “Person” includes this or another
state, a municipal corporation, quasi-municipal corporation or political
subdivision of this or another state, and the agencies, departments and
institutions of this or another state, irrespective of the nature of the
activities engaged in or functions performed, but does not include the United
States or a foreign government or any agency, department or instrumentality of
the United States or of any foreign government.
     (6) “Tax year” means a period of 12 months
beginning July 1 and ending the following June 30. [1957 c.384 §2; 1975 c.651 §1;
1985 c.476 §1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91]
     320.010 [Amended by 1955 c.574 §1; 1957 c.384 §3;
1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981 c.677 §2; 1989 c.786 §1;
repealed by 1991 c.459 §268 (320.011 enacted in lieu of 320.010)]
     320.011
Amusement device excise tax; amount. (1) An excise tax is imposed upon every person for the privilege of
operating an amusement device within this state. The tax shall be imposed as
provided in subsection (2) of this section and ORS 320.012.
     (2) The tax shall be $125 for operating an
amusement device during the tax year.
     (3) If an amusement device is not in
operation in each quarter of the tax year, the tax imposed under this section
shall be prorated, based on the number of calendar quarters in which the
amusement device was operating for one day or more.
     (4) The tax imposed by this section is in
addition to all other excises, taxes, fees or other charges and shall not be
used to reduce amounts otherwise accruing to the State Lottery Fund under
contracts or agreements with lottery operators or retailers or in any other
manner. [1991 c.459 §269 (enacted in lieu of 320.010); 1993 c.803 §2; 1999
c.501 §2]
     320.012
Increase in tax when net receipts exceed specified amounts; rules. (1) If at any point during the tax year, net
receipts from one or more amusement devices operating at a single location
exceed $104,000, the tax imposed under ORS 320.011 shall be increased by an
additional $50 for each device at the location.
     (2) If at any point during the tax year,
net receipts from one or more amusement devices operating at a single location
exceed $260,000, the tax imposed under ORS 320.011 and subsection (1) of this
section shall be increased by an additional $75 for each device at the
location.
     (3) The department may adopt rules
defining the term “location” for purposes of this section. [1993 c.803 §4; 1995
c.79 §173; 1995 c.255 §3; 1999 c.501 §3]
     320.013
Additional tax for
     (2) All moneys received from the tax
imposed under subsection (1) of this section, not including penalties, shall be
paid by the Department of Revenue into the State Treasury quarterly and are
continuously appropriated to pay the expenses of the state and local programs
of the Oregon Youth Conservation Corps established under ORS 418.650 to
418.663. [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4]
     320.015 [1955 c.574 §3; repealed by 1957 c.384 §6]
     320.016
When tax is due; replacing amusement devices. (1) If an amusement device was in operation before July 1 of the tax
year and is to be operating on July 1 of the tax year, the excise tax imposed
under ORS 320.011 and 320.013 shall be due on June 30 preceding the tax year.
     (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 §5]
     320.020 [Repealed by 1991 c.459 §272c]
     320.030 [Amended by 1975 c.651 §3; 1981 c.677 §3;
1985 c.476 §2; repealed by 1993 c.803 §16]
     320.031 [1995 c.255 §2; repealed by 1999 c.501 §12]
     320.040 [Amended by 1975 c.651 §4; 1989 c.786 §2;
1991 c.459 §270; 1993 c.803 §6; repealed by 1999 c.501 §12]
     320.050 [Amended by 1955 c.574 §4; 1957 c.384 §4;
1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5; 1993 c.18 §87; 1993 c.803 §7;
repealed by 1999 c.501 §12]
     320.060 [Amended by 1955 c.574 §5; 1957 c.384 §5;
1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989 c.786 §4; 1991 c.459 §272;
1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5; repealed by 1999 c.501 §12]
     320.065 [1975 c.651 §8; 1993 c.803 §9; repealed by
1999 c.501 §12]
     320.070 [Amended by 1955 c.574 §6; 1959 c.155 §3;
1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991 c.459 §272a; 1991 c.567 §7;
1993 c.803 §10; repealed by 1999 c.501 §12]
     320.075
Joint and several liability for tax; late payment penalty. (1) Each person responsible by law or
contract for the operation of an amusement device in this state, together with
any officer or partner thereof, shall be liable jointly and severally for the
taxes imposed under ORS 320.005 to 320.150 and for any penalties arising under
ORS 320.005 to 320.150.
     (2) If an amusement device is operated in
this state without a tax imposed by ORS 320.005 to 320.150 having been paid on
or before 30 days after the date the tax is due, a penalty of $200 shall be
imposed.
     (3) The penalty imposed in subsection (2)
of this section shall be waived if the sole reason the tax was not paid is
because of the failure of the Oregon State Lottery to act under the agreement
described in ORS 320.150. [1999 c.501 §6; 2005 c.94 §92]
     320.080
Procedure on failure to pay tax or penalty. (1) If any tax or penalty imposed by ORS 320.005 to 320.150 is not
paid as required by ORS 320.005 to 320.150 within 30 days after the date that
the written notice and demand for payment required under ORS 305.895 is mailed,
the Department of Revenue shall issue a warrant directed to the sheriff of any
county of the state commanding the sheriff to levy upon and sell the real and
personal property of the person or persons named in the warrant and liable for
the tax found within the county, for the payment of the amount thereof with the
added penalty and the cost of executing the warrant, and to return the warrant
to the department and pay to it the money collected by virtue thereof by a time
to be therein specified not more than 30 days from the date of the warrant. A
copy of the warrant shall be mailed or delivered to the taxpayer by the
department at the taxpayerÂ’s last-known address.
     (2) The sheriff shall, within five days
after the receipt of the warrant, record with the clerk of the county a copy
thereof. Thereupon the clerk shall enter in the County Clerk Lien Record the
names of the persons mentioned in the warrant, and the amount of the tax and
penalty for which the warrant is issued and the date when such copy is
recorded. Thereupon the amount of the warrant so recorded shall become a lien
upon the title to any interest in real property or personal property of the
persons against whom it is issued in the same manner as a judgment that creates
a judgment lien under ORS chapter 18. The sheriff shall thereupon proceed upon
the same in all respects, with like effect and in the manner prescribed by law
in respect to execution issued against property upon judgment of a court of
record, and the sheriff is entitled to the same fees for services in executing
the warrant to be collected in the same manner. If a warrant is returned not
satisfied in full, the department shall have the same remedies to enforce the
claim for taxes as if the people of the state had recovered judgment for the
amount of the tax. [Amended by 1981 c.677 §7; 1983 c.696 §13; 1985 c.761 §16;
1989 c.625 §77; 2003 c.576 §202; 2005 c.94 §93]
     320.090 [Repealed by 1981 c.677 §8]
     320.100
Distribution of tax receipts.
(1) All moneys received from the taxes imposed under ORS 320.011 and 320.012,
including penalties, shall be paid by the Department of Revenue in the
following manner:
     (a) Seventy-five percent (75%) of the
moneys shall be credited, appropriated or remitted as follows:
     (A) Forty-three and two-tenths percent
(43.2%) thereof shall be credited to the General Fund to be available for
payment of general governmental expenses.
     (B) Nine and seven-tenths percent (9.7%)
is continuously appropriated to pay the expenses of state and local programs of
the Oregon Youth Conservation Corps established under ORS 418.650 to 418.663.
     (C) Forty-seven and one-tenth percent
(47.1%) thereof shall be remitted to the county treasurers of the several
counties of the state. Each county shall receive such share of the moneys as
its population, determined by the State Board of Higher Education, bears to the
total population of the counties of the state, as determined by the census last
preceding such apportionment.
     (b) Twenty-five percent (25%) of the
moneys shall be continuously appropriated to pay the expenses of the state and
local programs of the Oregon Youth Conservation Corps established under ORS
418.650 to 418.663.
     (2) All revenues received under this
section by the treasurers of the several counties shall be placed in the
general fund of each county to be expended by the county courts or the board of
county commissioners of the several counties for general governmental expenses.
[Amended by 1959 c.143 §1; 1963 c.644 §3; 1967 c.323 §1; 1969 c.230 §1; 1989
c.786 §3; 1991 c.459 §272e; 1993 c.803 §11; 1995 c.259 §3; 1999 c.501 §7]
     320.110
Rules. The Department of
Revenue may adopt rules necessary for the administration and enforcement of ORS
320.005 to 320.150. [Amended by 1991 c.459 §272b; 2005 c.94 §94]
     320.120
Employment of agents. (1)
The Department of Revenue may employ the agents necessary for the
administration and enforcement of ORS 320.005 to 320.150. Agents of the
department charged with the enforcement of ORS 320.005 to 320.150 have all the
power and authority of police officers in the performance of such duties.
     (2) The Oregon State Lottery and the
agents and employees of the Oregon State Lottery may not be considered agents
of the department charged with the enforcement of ORS 320.005 to 320.150. [Amended
by 1999 c.501 §8; 2005 c.94 §95]
     320.130
Law enforcement officers to enforce tax and assist department. The state police, sheriffs, constables,
police and other law enforcement officers within the State of
     320.140
Tax does not legalize ownership, display or operation in violation of law. Nothing in ORS 320.005 to 320.150 shall be
construed as licensing, authorizing or legalizing the ownership, possession,
display or operation, in violation of any law of this state, of any amusement
device. [Amended by 1993 c.270 §64; 1993 c.803 §14; 2005 c.94 §97]
     320.150
LOCAL
CONSTRUCTION TAXES
     320.170
Construction taxes imposed by school district. (1) Construction taxes may be imposed by a
school district, as defined in ORS 330.005, in accordance with ORS 320.170 to
320.189.
     (2) Notwithstanding subsection (1) of this
section, construction taxes imposed by a school district may be collected by
another local government, local service district or special government body
pursuant to a written agreement with a school district. [2007 c.829 §2]
     Note: 320.170 to 320.189 were enacted into law by
the Legislative Assembly but were not added to or made a part of ORS chapters
305 to 324 or any series therein by legislative action. See Preface to Oregon
Revised Statutes for further explanation.
     Note: Sections 1 and 9, chapter 829, Oregon Laws
2007, provide:
     Sec.
1. (1) A local government or
local service district, as defined in ORS 174.116, or a special government
body, as defined in ORS 174.117, may not impose a tax on the privilege of
constructing improvements to real property except as provided in sections 2 to
8 of this 2007 Act [320.170 to 320.189].
     (2) Subsection (1) of this section does
not apply to:
     (a) A tax that is in effect as of May 1,
2007, or to the extension or continuation of such a tax, provided that the rate
of tax does not increase from the rate in effect as of May 1, 2007;
     (b) A tax on which a public hearing was
held before May 1, 2007; or
     (c) The amendment or increase of a tax
adopted by a county for transportation purposes prior to May 1, 2007, provided
that the proceeds of such a tax continue to be used for those purposes.
     (3) For purposes of this section and
sections 2 to 8 of this 2007 Act, construction taxes are limited to privilege
taxes imposed under sections 2 to 8 of this 2007 Act and do not include any
other financial obligations such as building permit fees, financial obligations
that qualify as system development charges under ORS 223.297 to 223.314 or
financial obligations imposed on the basis of factors such as income. [2007
c.829 §1]
     Sec.
9. Section 1 of this 2007
Act is repealed on January 2, 2018. [2007 c.829 §9]
     320.173
Exemptions. Construction
taxes may not be imposed on the following:
     (1) Private school improvements.
     (2) Public improvements as defined in ORS
279A.010.
     (3) Residential housing that is guaranteed
to be affordable, under guidelines established by the United States Department
of Housing and Urban Development, to households that earn no more than 80
percent of the median household income for the area in which the construction
tax is imposed, for a period of at least 60 years following the date of
construction of the residential housing.
     (4) Public or private hospital
improvements.
     (5) Improvements to religious facilities
primarily used for worship or education associated with worship.
     (6) Agricultural buildings, as defined in
ORS 455.315 (2)(a). [2007 c.829 §3]
     Note: See notes under 320.170.
     320.176
Rates; limitations; adjustment by Department of Revenue. (1) Construction taxes imposed under ORS
320.170 to 320.189 may be imposed only on improvements to real property that
result in a new structure or additional square footage in an existing structure
and may not exceed:
     (a) $1 per square foot on structures or
portions of structures intended for residential use, including but not limited
to single-unit or multiple-unit housing; and
     (b) $0.50 per square foot on structures or
portions of structures intended for nonresidential use, not including
multiple-unit housing of any kind.
     (2) In addition to the limitations under
subsection (1) of this section, a construction tax imposed on structures
intended for nonresidential use may not exceed $25,000 per building permit or
$25,000 per structure, whichever is less.
     (3)(a) For years beginning on or after
June 30, 2009, the limitations under subsections (1) and (2) of this section
shall be adjusted for changes in construction costs by multiplying the
limitations set forth in subsections (1) and (2) of this section by the ratio
of the averaged monthly construction cost index for the 12-month period ending
June 30 of the preceding calendar year over the averaged monthly construction
cost index for the 12-month period ending June 30, 2008.
     (b) The Department of Revenue shall
determine the adjusted limitations under this section and shall report those
limitations to entities imposing construction taxes. The department shall round
the adjusted limitation under subsection (2) of this section to the nearest
multiple of $100.
     (c) As used in this subsection, “construction
cost index” means the Engineering News-Record Construction Cost Index, or a
similar nationally recognized index of construction costs as identified by the
department by rule. [2007 c.829 §4]
     Note: See notes under 320.170.
     320.179
School district resolutions; requirements. (1) A school district imposing a construction tax shall impose the tax
by a resolution adopted by the district board of the school district. The
resolution shall state the rates of tax, subject to ORS 320.176.
     (2) Prior to adopting a resolution under
subsection (1) of this section, a school district shall enter into an
intergovernmental agreement with each local government, local service district
or special government body collecting the tax that establishes:
     (a) Collection duties and
responsibilities;
     (b) The specific school district accounts
into which construction tax revenues are to be deposited and the frequency of
such deposits; and
     (c) The amount of the administrative fee
that the entity collecting the tax may retain to recoup its expenses in
collecting the tax, not to exceed one percent of tax revenues. [2007 c.829 §5]
     Note: See notes under 320.170.
     320.183
Long-term facilities plan for capital improvements. (1) After deducting the costs of
administering a construction tax and payment of refunds of such taxes, a school
district shall use net revenues only for capital improvements.
     (2) A construction tax may not be imposed
under ORS 320.170 to 320.189 unless the school district imposing the tax
develops a long-term facilities plan for making capital improvements. The plan
shall be adopted by resolution of the district board of the school district.
     (3) As used in this section, “capital
improvements”:
     (a) Means:
     (A) The acquisition of land;
     (B) The construction, reconstruction or
improvement of school facilities;
     (C) The acquisition or installation of
equipment, furnishings or other tangible property;
     (D) The expenditure of funds for
architectural, engineering, legal or similar costs related to capital
improvements and any other expenditures for assets that have a useful life of
more than one year; or
     (E) The payment of obligations and related
costs of issuance that are issued to finance or refinance capital improvements.
     (b) Does not include operating costs or
costs of routine maintenance. [2007 c.829 §6]
     Note: See notes under 320.170.
     320.186
Payment of obligations. A
school district may pledge construction taxes to the payment of obligations
issued to finance or refinance capital improvements as defined in ORS 320.183. [2007
c.829 §7]
     Note: See notes under 320.170.
     320.189
Payment of taxes.
Construction taxes shall be paid by the person undertaking the construction at
the time that a permit authorizing the construction is issued. [2007 c.829 §8]
     Note: See notes under 320.170.
TRANSIENT
LODGING TAXES
(Definitions)
     320.300
Definitions for ORS 320.300 to 320.350. As used in ORS 320.300 to 320.350:
     (1) “Collection reimbursement charge”
means the amount a transient lodging provider may retain as reimbursement for
the costs incurred by the provider 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 but not limited to 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 centerÂ’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”:
     (a) Means a conference center, convention
center or visitor information center; and
     (b) Means 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 personÂ’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) “Unit of local government” has the
meaning given that term in ORS 190.003.
     (13) “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]
     Note: 320.300 to 320.350 were enacted into law by
the Legislative Assembly but were not added to or made a part of ORS chapters
305 to 324 or any series therein by legislative action. See Preface to Oregon
Revised Statutes for further explanation.
     320.302
Certain terms defined by rule.
The Department of Revenue may by rule define “dwelling unit,” “nonprofit
facility,” “temporary human occupancy” and other terms for purposes of ORS
320.300 to 320.350. [2005 c.187 §5]
     Note: See note under 320.300.
(State
Transient Lodging Tax)
     320.305
Rate of tax; provider reimbursement. (1) A tax of one percent is imposed on any consideration rendered for
the sale, service or furnishing of transient lodging. The tax imposed by this
subsection shall be in addition to and not in lieu of any local transient
lodging tax. The tax shall be collected by the transient lodging provider.
     (2) The transient lodging provider shall
withhold five percent of the amount the provider collects under subsection (1)
of this section for the purpose of reimbursing the provider for the cost of tax
collection, record keeping and reporting. [2003 c.818 §2]
     Note: See note under 320.300.
     320.308
Exemptions. The following
are exempt from the state transient lodging tax:
     (1) A dwelling unit in a hospital, health
care facility, long term care facility or any other residential facility that
is licensed, registered or certified by the Department of Human Services;
     (2) A dwelling unit in a facility
providing treatment for drug or alcohol abuse or providing mental health
treatment;
     (3) A dwelling unit that is used by
members of the general public for temporary human occupancy for fewer than 30
days per year;
     (4) A dwelling unit, the consideration for
which is funded through a contract with a government agency and the purpose of
which is to provide emergency or temporary shelter;
     (5) A dwelling unit at a nonprofit youth
or church camp, nonprofit conference center or other nonprofit facility; or
     (6) A dwelling unit that is leased or
otherwise occupied by the same person for a consecutive period of 30 days or
more during the year. The requirements of this subsection are satisfied even if
the physical dwelling unit changes during the consecutive period, if:
     (a) All dwelling units occupied are within
the same facility; and
     (b) The person paying consideration for
the transient lodging is the same person throughout the consecutive period. [2005
c.187 §3]
     Note: See note under 320.300.
     Note: 320.308 was added to and made a part of
320.300 to 320.350 by legislative action but was not added to any smaller
series therein. See Preface to Oregon Revised Statutes for further explanation.
     320.310
Records and statements.
Every transient lodging provider responsible for collecting the tax imposed by
ORS 320.305 shall keep records, render statements and comply with rules adopted
by the Department of Revenue with respect to the tax. The records and
statements required by this section must be sufficient to show whether there is
a tax liability under ORS 320.305. [2003 c.818 §3]
     Note: See note under 320.300.
     320.315
Due date and form of returns; payment of tax. (1) Every transient lodging provider is responsible for collecting the
tax imposed under ORS 320.305 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 during the quarter. The
department shall prescribe the form of the return required by this section. The
rules of the department shall require that returns be made under penalties for
false swearing.
     (2) When a return is required under
subsection (1) of this section, the transient lodging provider required to make
the return shall remit the tax due to the department at the time fixed for
filing the return. [2003 c.818 §4]
     Note: See note under 320.300.
     320.320
Refunds. If the amount paid
by the transient lodging provider to the Department of Revenue under ORS
320.315 exceeds the amount of tax payable, the department shall refund the
amount of the excess with interest thereon at the rate established under ORS
305.220 for each month or fraction of a month from the date of payment of the
excess until the date of the refund. A refund may not be made to a transient
lodging provider who fails to claim the refund within two years after the due
date for filing the return to which the claim for refund relates. [2003 c.818 §5]
     Note: See note under 320.300.
     320.325
Amounts held in trust; enforcement. (1) Every transient lodging provider required to collect the tax imposed
by ORS 320.305 shall be deemed to hold the amount collected in trust for the
State of
     (2) At any time the transient lodging
provider required to collect the tax fails to remit any amount deemed to be
held in trust for the State of
     Note: See note under 320.300.
     320.330
Applicability of other provisions of law. Unless the context requires otherwise, the provisions of ORS chapters
305, 314 and 316 as to the audit and examination of reports and returns,
confidentiality of reports and returns, determination of deficiencies,
assessments, claims for refunds, penalties, interest, jeopardy assessments,
warrants, conferences and appeals to the Oregon Tax Court, and procedures
relating thereto, apply to ORS 320.305 to 320.340, the same as if the tax were
a tax imposed upon or measured by net income. All such provisions apply to the
taxpayer liable for the tax and to the transient lodging provider required to
collect the tax. As to any amount collected and required to be remitted to the
Department of Revenue, the tax shall be considered a tax upon the transient
lodging provider required to collect the tax and that provider shall be
considered a taxpayer. [2003 c.818 §7]
     Note: See note under 320.300.
     320.335
Distribution of revenues.
All moneys received by the Department of Revenue pursuant to ORS 320.305 to
320.340, and interest thereon, shall be paid to the State Treasurer to be held
in a suspense account established under ORS 293.445. After the payment of
refunds:
     (1) Moneys necessary to reimburse the
Department of Revenue for the actual costs incurred by the department in
administering the state transient lodging tax, not to exceed two percent of
state transient lodging tax collections, are continuously appropriated to the
department; and
     (2) The balance of the moneys received
shall be transferred to the account of the Oregon Tourism Commission
established under ORS 284.131. The moneys transferred under this subsection are
continuously appropriated to the Oregon Tourism Commission for the purposes set
forth in ORS 284.131. [2003 c.818 §8]
     Note: See note under 320.300.
     320.340
Exemption from public records law. (1) Public records of moneys received by the Department of Revenue
pursuant to ORS 320.305 to 320.340 are exempt from disclosure under ORS 192.410
to 192.505. Nothing in this section shall limit the use that can be made of
such information for regulatory purposes or its use and admissibility in any
enforcement proceedings.
     (2) If a conflict is found to exist
between subsection (1) of this section and ORS 314.835, ORS 314.835 controls. [2003
c.818 §8a]
     Note: See note under 320.300.
(Local
Transient Lodging Taxes)
     320.345
Lodging provider collection reimbursement charges. (1) On or after January 1, 2001, a unit of
local government that imposed a local transient lodging tax on December 31,
2000, and allowed a transient lodging provider to retain a collection
reimbursement charge on that tax, may not decrease the percentage of local
transient lodging taxes that is used to fund collection reimbursement charges.
     (2) A unit of local government that
imposes a new local transient lodging tax on or after January 1, 2001, shall
allow a transient lodging provider to retain a collection reimbursement charge
of at least five percent of all collected local transient lodging tax revenues.
The percentage of the collection reimbursement charge may be increased by the
unit of local government.
     (3) A unit of local government that
increases a local transient lodging tax on or after January 1, 2001, shall
allow a transient lodging provider to retain a collection reimbursement charge
of at least five percent of all collected local transient lodging tax revenues.
The collection reimbursement charge shall apply to all collected local
transient lodging tax revenues, including revenues that would have been
collected without the increase. The percentage of the collection reimbursement
charge may be increased by the unit of local government.
     (4) A unit of local government may not
offset the loss of local transient lodging tax revenues caused by collection
reimbursement charges required by this section by:
     (a) Increasing the rate of the local
transient lodging tax;
     (b) Decreasing the percentage of total
local transient lodging tax revenues used to fund tourism promotion or
tourism-related facilities; or
     (c) Increasing or imposing a new fee
solely on transient lodging providers or tourism promotion agencies that are
funded by the local transient lodging tax. [2003 c.818 §10]
     Note: See note under 320.300.
     320.347
Alternative remittance of receipts from tax on camping and recreational vehicle
spaces. (1) Except as
provided in this section, a unit of local government that imposes a tax on the
rental of privately owned camping or recreational vehicle spaces shall,
regardless of a schedule imposed by the unit of local government for remitting
tax receipts, allow a transient lodging provider to hold the tax collected
until the amount of money held by the provider equals or exceeds $100.
     (2) Once the amount held by a transient
lodging provider equals or exceeds $100, or by December 31 of each year if the
$100 threshold is not met, the provider shall remit the tax collected at the
next following reporting period established by the unit of local government for
payment of the tax.
     (3) A unit of local government may not
assess any penalty or interest against a transient lodging provider that
withholds payments pursuant to this section. [2005 c.610 §4]
     Note: See note under 320.300.
     320.350
Tax moratorium; exceptions; uses of revenues. (1) A unit of local government that did not impose a local transient
lodging tax on July 1, 2003, may not impose a local transient lodging tax on or
after July 2, 2003, unless the imposition of the local transient lodging tax
was approved on or before July 1, 2003.
     (2) A unit of local government that
imposed a local transient lodging tax on July 1, 2003, may not increase the
rate of the local transient lodging tax on or after July 2, 2003, to a rate
that is greater than the rate in effect on July 1, 2003, unless the increase
was approved on or before July 1, 2003.
     (3) A unit of local government that
imposed a local transient lodging tax on July 1, 2003, may not decrease the
percentage of total local transient lodging tax revenues that are actually
expended to fund tourism promotion or tourism-related facilities on or after
July 2, 2003. A unit of local government that agreed, on or before July 1,
2003, to increase the percentage of total local transient lodging tax revenues
that are to be expended to fund tourism promotion or tourism-related
facilities, must increase the percentage as agreed.
     (4) Notwithstanding subsections (1) and
(2) of this section, a unit of local government that is financing debt with
local transient lodging tax revenues on November 26, 2003, must continue to
finance the debt until the retirement of the debt, including any refinancing of
that debt. If the tax is not otherwise permitted under subsection (1) or (2) of
this section, at the time of the debt retirement:
     (a) The local transient lodging tax
revenue that financed the debt shall be used as provided in subsection (5) of
this section; or
     (b) The unit of local government shall
thereafter eliminate the new tax or increase in tax otherwise described in
subsection (1) or (2) of this section.
     (5) Subsections (1) and (2) of this
section do not apply to a new or increased local transient lodging tax if all
of the net revenue from the new or increased tax, following reductions
attributed to collection reimbursement charges, is used consistently with
subsection (6) of this section to:
     (a) Fund tourism promotion or
tourism-related facilities;
     (b) Fund city or county services; or
     (c) Finance or refinance the debt of
tourism-related facilities and pay reasonable administrative costs incurred in
financing or refinancing that debt, provided that:
     (A) The net revenue may be used for
administrative costs only if the unit of local government provides a collection
reimbursement charge; and
     (B) Upon retirement of the debt, the unit
of local government reduces the tax by the amount by which the tax was
increased to finance or refinance the debt.
     (6) At least 70 percent of net revenue
from a new or increased local transient lodging tax shall be used for the
purposes described in subsection (5)(a) or (c) of this section. No more than 30
percent of net revenue from a new or increased local transient lodging tax may
be used for the purpose described in subsection (5)(b) of this section. [2003
c.818 §11]
     Note: See note under 320.300.
PENALTIES
     320.990
Penalties. Violation of any
provision of ORS 320.005 to 320.150 by any person is punishable, upon
conviction, by a fine of not more than $500, or by imprisonment in the county
jail for not more than six months, or by both. Justice courts have concurrent
jurisdiction with the circuit courts of any prosecution provided for in this
subsection. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005
c.94 §99]
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