2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.330 - Applicability of other provisions of tax law.
Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing 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 related procedures, apply to ORS 320.305 to 320.340 as if the state transient lodging tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to the transient lodging tax collector required to collect the tax. Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the transient lodging tax collector required to collect the tax and the transient lodging tax collector is considered a taxpayer. [2003 c.818 §7; 2013 c.610 §9]
Note: Sections 5 and 6, chapter 600, Oregon Laws 2019, provide:
Sec. 5. (1) For the purpose of enforcing the state transient lodging tax, the Department of Revenue shall purchase access to raw metadata scraped from the Internet that relates to the sale, service or furnishing of transient lodging.
(2)(a) The department shall implement an enhanced data-scraping pilot program for the purpose of enforcing the state and local transient lodging taxes.
(b) The pilot program shall include at least two and not more than four units of local government for which the department enforces the local transient lodging tax pursuant to agreements entered into under ORS 305.620.
(c) The department shall prescribe the data that may be made available to the units of local government.
(d) ORS 305.620 (5) does not apply to costs related to the pilot program incurred by the department.
(3) As used in this section, "local transient lodging tax," "state transient lodging tax" and "unit of local government" have the meanings given those terms in ORS 320.300. [2019 c.600 §5]
Sec. 6. Section 5 of this 2019 Act is repealed on January 2, 2023. [2019 c.600 §6]
