Miscellaneous Taxes

ORS 320.300
Definitions for ORS 320.300 to 320.365

As used in ORS 320.300 (Definitions for ORS 320.300 to 320.365) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level):


“Collection reimbursement charge” means the amount a transient lodging tax collector may retain as reimbursement for the costs incurred by the transient lodging tax collector in collecting and reporting a transient lodging tax and in maintaining transient lodging tax records.


“Conference center” means a facility that:


Is owned or partially owned by a unit of local government, a governmental agency or a nonprofit organization; and


Meets the current membership criteria of the International Association of Conference Centers.


“Convention center” means a new or improved facility that:


Is capable of attracting and accommodating conventions and trade shows from international, national and regional markets requiring exhibition space, ballroom space, meeting rooms and any other associated space, including without limitation banquet facilities, loading areas and lobby and registration areas;


Has a total meeting room and ballroom space between one-third and one-half of the total size of the center’s exhibition space;


Generates a majority of its business income from tourists;


Has a room-block relationship with the local lodging industry; and


Is owned by a unit of local government, a governmental agency or a nonprofit organization.


“Local transient lodging tax” means a tax imposed by a unit of local government on the sale, service or furnishing of transient lodging.


“State transient lodging tax” means the tax imposed under ORS 320.305 (Rate and computation of tax).


“Tourism” means economic activity resulting from tourists.


“Tourism promotion” means any of the following activities:


Advertising, publicizing or distributing information for the purpose of attracting and welcoming tourists;


Conducting strategic planning and research necessary to stimulate future tourism development;


Operating tourism promotion agencies; and


Marketing special events and festivals designed to attract tourists.


“Tourism promotion agency” includes:


An incorporated nonprofit organization or governmental unit that is responsible for the tourism promotion of a destination on a year-round basis.


A nonprofit entity that manages tourism-related economic development plans, programs and projects.


A regional or statewide association that represents entities that rely on tourism-related business for more than 50 percent of their total income.


“Tourism-related facility” means:


A conference center, convention center or visitor information center; and


Other improved real property that has a useful life of 10 or more years and has a substantial purpose of supporting tourism or accommodating tourist activities.


“Tourist” means a person who, for business, pleasure, recreation or participation in events related to the arts, heritage or culture, travels from the community in which that person is a resident to a different community that is separate, distinct from and unrelated to the person’s community of residence, and that trip:


Requires the person to travel more than 50 miles from the community of residence; or


Includes an overnight stay.


“Transient lodging” means:


Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy;


Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or


Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, that are used for temporary human occupancy.


“Transient lodging intermediary” means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:


Charges for occupancy of the transient lodging;


Collects the consideration charged for occupancy of the transient lodging; or


Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.


“Transient lodging provider” means a person that furnishes transient lodging.


“Transient lodging tax collector” means a transient lodging provider or a transient lodging intermediary.


“Unit of local government” has the meaning given that term in ORS 190.003 (Definition for ORS 190.003 to 190.130).


“Visitor information center” means a building, or a portion of a building, the main purpose of which is to distribute or disseminate information to tourists. [Formerly 305.824; 2005 c.187 §1; 2013 c.610 §3; 2018 c.34 §1]
Note: Sections 2 and 14, chapter 610, Oregon Laws 2013, provide:
Sec. 2. The Legislative Assembly declares that it is the purpose of the amendments to ORS 320.300 (Definitions for ORS 320.300 to 320.365), 320.305 (Rate and computation of tax), 320.310 (Records and statements), 320.315 (Due date and form of returns), 320.320 (Refunds), 320.325 (Amounts held in trust), 320.330 (Applicability of other provisions of tax law), 320.345 (Collector reimbursement charges), 320.347 (Alternative remittance of receipts from tax on camping and recreational vehicle spaces) and 320.350 (Tax moratorium) by sections 3 to 12 of this 2013 Act to enhance the administration and enforcement of existing law governing transient lodging taxes in this state. [2013 c.610 §2]
Sec. 14. Section 2 of this 2013 Act is repealed on January 2, 2023. [2013 c.610 §14]
Chapter 320

Notes of Decisions

Amusement device tax is privilege tax, and not property tax subject to limitations of section 11b, Article XI of Oregon Constitution. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)


Last accessed
Jun. 26, 2021