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Oregon Rev. Stat.
2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 320 - Miscellaneous Taxes
Section 320.303 - Invoice to be provided upon payment of tax.
Universal Citation:
OR Rev Stat § 320.303 (2025)
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(1) A transient lodging tax collector shall, upon payment, provide to the person that pays the consideration charged for occupancy of transient lodging an invoice, receipt or other similar document that clearly sets forth the sum of all transient lodging taxes charged for the occupancy of the transient lodging.
(2) The invoice, receipt or other similar document may be in any form that the transient lodging tax collector uses in the ordinary course of business. [2021 c.156 §2]
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