2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 320
320.013 Additional tax for Oregon Youth Conservation Corps.
(1) In addition to the excise tax imposed by ORS 320.011, an excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be $10 for each amusement device operated during the tax year.
(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]
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