OAR 150-320-0520
Statewide Transit Tax: Reporting and Payment Due Dates

(1) An employer required to withhold and remit statewide transit taxes to the department under ORS 320.550 (Tax on wages) must submit a statewide transit tax return and any schedules required to be filed with the return by the due date in section (4) of this rule.

(2) The statewide transit tax return and any schedules required to be filed with the return may be filed using electronic or paper options.

(3) When the due date for filing a statewide transit tax return and associated schedules falls on a Saturday, Sunday, or a state legal holiday, the filing of a return and associated schedules is due on the next business day following the Saturday, Sunday, or state legal holiday.

(4) Statewide transit tax payments are due on or before the last day of the month following the end of each calendar quarter.

(5) Notwithstanding sections (1) and (4) of this rule, returns with schedules and payments of statewide transit tax for agricultural employers are due on or before the filing due dates in OAR 150-316-0361 (Combined Reports and Statewide Transit Tax Reports: Agricultural Employers).

(6) Notwithstanding sections (1) and (4) of this rule, an employer may request in writing authorization from the department to file annual returns with schedules and make annual payments of statewide transit tax in lieu of quarterly filing and payment under section (4) of this rule if:

(a) The employer would otherwise be required to file returns with schedules and pay statewide transit tax under section (4) of this rule; and

(b) The employer’s annual statewide transit tax liability is not expected to exceed $50.00.

(7) OAR 150-316-0359 (Withholding: Annual Report by Employer) establishes reporting due dates for statewide transit tax annual reconciliation reports required to be filed under ORS 320.550 (Tax on wages)(8).

(8) Oregon residents subject to the tax imposed under ORS 320.550 (Tax on wages) who have wages earned outside of Oregon from an employer not doing business within Oregon, and whose tax was not withheld by the employer, must file a return and pay statewide transit tax due on or before the due date of the personal income tax return under ORS 314.385 (Form of returns)(1) for the tax year that includes the calendar quarters for which transit tax is due.

(a) The transit tax is calculated by adding all wages, as defined in ORS 316.162 (Definitions for ORS 316.162 to 316.221)(2), from Box 16 for all Forms W-2 issued to the taxpayer for the tax year and multiplying by one-tenth of one percent (.001).

(b) The return required under this section must be submitted on a form and in the manner as instructed by the department in forms and instructions.

Source: Rule 150-320-0520 — Statewide Transit Tax: Reporting and Payment Due Dates, https://secure.sos.state.or.us/oard/view.action?ruleNumber=150-320-0520.

150–320–0012
Location of Amusement Devices 150–320–0030
Waiver of Penalty 150–320–0040
State Lodging Tax 150–320–0050
State Lodging Tax Exemptions 150–320–0060
Lodging Tax Information Sharing with Local Governments 150–320–0365
Administration of Local Lodging Taxes 150–320–0400
Definitions for purposes of the transportation project taxes imposed under ORS 320.405 to 320.415 150–320–0410
Vehicle Use Tax – Proof of Payment of Tax 150–320–0420
Resale Certificate – Documentation Required 150–320–0430
Vehicle Use Tax Alternative Filing Format 150–320–0510
Statewide Transit Tax Employer Penalty 150–320–0520
Statewide Transit Tax: Reporting and Payment Due Dates

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

OAR 150-320-0520 Statewide Transit Tax: Reporting and Payment Due Dates

OAR 150-320-0520
Statewide Transit Tax: Reporting and Payment Due Dates