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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.
Universal Citation:
OR Rev Stat § 320.012 (2025)
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(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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