Miscellaneous Taxes

ORS 320.013
Additional tax for Oregon Youth Corps


In addition to the excise tax imposed by ORS 320.011 (Amusement device excise tax), an excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be $10 for each amusement device operated during the tax year.


All moneys received from the tax imposed under subsection (1) of this section, not including penalties, shall be paid by the Department of Revenue into the State Treasury quarterly and are continuously appropriated to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 418.650 (Policy) to 418.663 (Employment goals). [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5]


Last accessed
May 30, 2023