Miscellaneous Taxes

ORS 320.192
City or county ordinance or resolution to impose tax

  • requirements
  • payment of taxes

(1)

The governing body of a city or county may impose a construction tax by adoption of an ordinance or resolution that conforms to the requirements of this section and ORS 320.195 (Deposit of revenues).

(2)

(a)

A tax may be imposed on improvements to residential real property that result in a new residential structure or additional square footage in an existing residential structure, including remodeling that adds living space.

(b)

An ordinance or resolution imposing the tax described in paragraph (a) of this subsection must state the rate of the tax. The tax may not exceed one percent of the permit valuation for residential construction permits issued by the city or county either directly or through the Building Codes Division of the Department of Consumer and Business Services.

(3)

(a)

A tax may be imposed on improvements to commercial and industrial real property, including the commercial and industrial portions of mixed-use property, that result in a new structure or additional square footage in an existing structure, including remodeling that adds living space.

(b)

An ordinance or resolution imposing the tax described in paragraph (a) of this subsection must state the rate and base of the tax.

(4)

Taxes imposed pursuant to this section shall be paid at the time specified in ORS 320.189 (Payment of taxes) to the city or county that imposed the tax.

(5)

(a)

This section and ORS 320.195 (Deposit of revenues) do not apply to a tax described in ORS 320.171 (Restriction on construction tax imposed by local government, local service district or special government body) (2).

(b)

Conformity of a tax imposed pursuant to this section by a city or county to the requirements of this section and ORS 320.195 (Deposit of revenues) shall be determined without regard to any tax described in ORS 320.171 (Restriction on construction tax imposed by local government, local service district or special government body) (2) that is imposed by the city or county. [2016 c.59 §8]
Source

Last accessed
May 30, 2023

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