Miscellaneous Taxes

ORS 320.012
Increase in tax when net receipts exceed specified amounts

  • rules

(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 (Amusement device excise tax) 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 (Amusement device excise tax) 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]
Source

Last accessed
May 30, 2023

REMOVE ADS