OAR 150-320-0365
Administration of Local Lodging Taxes


Unless the context requires otherwise, the department will apply the same rules to administer local transient lodging taxes under agreements with local governments as are used in the administration of the state transient lodging tax program. See OAR 150-320-0040 (State Lodging Tax) to OAR 150-320-0060 (Lodging Tax Information Sharing with Local Governments) for rules adopted under ORS 320.300 (Definitions for ORS 320.300 to 320.365) to 320.330 (Applicability of other provisions of tax law). In addition, the provisions of rules adopted pursuant to ORS Chapters 305, 314, or 320 as to the audit and examination of reports and returns, determination of deficiencies, assessments, claims for refund, conferences, appeals, and the procedures relating thereto, shall apply to the determination of taxes, penalty, and interest imposed under local transient lodging taxes.

Source: Rule 150-320-0365 — Administration of Local Lodging Taxes, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-320-0365.

Last Updated

Jun. 8, 2021

Rule 150-320-0365’s source at or​.us