2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 320
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]
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