ORS 320.305
Rate and computation of tax

  • total retail price
  • when tax due
  • collector reimbursement

(1)

Intentionally left blank —Ed.

(a)

A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging.

(b)

Intentionally left blank —Ed.

(A)

The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.

(B)

The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.

(2)

The tax imposed under this section becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.

(3)

Intentionally left blank —Ed.

(a)

The tax shall be collected by the transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of the transient lodging, or a transient lodging intermediary described in ORS 320.300 (Definitions for ORS 320.300 to 320.365) (12)(c), as applicable.

(b)

The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under this subsection.

(4)

The tax imposed under this section is in addition to and not in lieu of any local transient lodging tax. [2003 c.818 §2; 2013 c.610 §4; 2016 c.102 §§1,3; 2018 c.34 §§7,8; 2019 c.498 §§1,2]

Source: Section 320.305 — Rate and computation of tax; total retail price; when tax due; collector reimbursement, https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html.

320.005
Definitions for ORS 320.005 to 320.150
320.011
Amusement device excise tax
320.012
Increase in tax when net receipts exceed specified amounts
320.013
Additional tax for Oregon Youth Corps
320.016
When tax is due
320.075
Joint and several liability for tax
320.080
Procedure on failure to pay tax or penalty
320.100
Distribution of tax receipts
320.110
Rules
320.120
Employment of agents
320.130
Law enforcement officers to enforce tax and assist department
320.140
Tax does not legalize ownership, display or operation in violation of law
320.150
Oregon State Lottery assistance in tax collection responsibilities
320.170
Restriction on construction tax imposed by school district
320.171
Restriction on construction tax imposed by local government, local service district or special government body
320.173
Exemptions
320.176
Limitations
320.179
School district resolutions
320.183
Long-term facilities plan for capital improvements
320.186
Payment of obligations
320.189
Payment of taxes
320.192
City or county ordinance or resolution to impose tax
320.195
Deposit of revenues
320.300
Definitions for ORS 320.300 to 320.365
320.302
Certain terms definable by rule
320.303
Invoice to be provided upon payment of tax
320.305
Rate and computation of tax
320.308
Exemptions
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
320.332
Disclosure of confidential information by Department of Revenue and local governments
320.335
Distribution of moneys received
320.340
Exemption from public records law
320.345
Collector reimbursement charges
320.347
Alternative remittance of receipts from tax on camping and recreational vehicle spaces
320.350
Tax moratorium
320.355
Computation of tax
320.357
Exemption of military facilities used for temporary occupancy
320.360
Due date of returns
320.365
Department of Revenue to collect local transient lodging taxes on local not regional level
320.400
Definitions for ORS 320.400 to 320.490 and 803.203
320.401
Transportation project tax expenditures in continuous effect
320.405
Tax for privilege of engaging in business of selling motor vehicles at retail
320.410
Tax on use in Oregon of motor vehicles purchased out of state at retail
320.415
Excise tax on retail sale of bicycles
320.420
Collection of use tax
320.425
Exempt sales
320.430
Refunds for excess payments
320.435
Deposit of revenue from motor vehicle privilege and use taxes
320.440
Deposit of revenue from excise tax on bicycles
320.445
Collection at point of sale of use tax and excise tax
320.450
Liability for taxes
320.455
When purchasers required to remit use tax and excise tax
320.460
Sellers required to keep records
320.465
Subpoena authority of Department of Revenue
320.470
Disclosure of information
320.475
Applicability of other provisions of tax law
320.480
Department of Revenue to administer and enforce transportation project tax laws
320.485
Agreement with Department of Transportation for collection of use tax
320.490
Local government motor vehicle tax moratorium
320.550
Tax on wages
320.555
Applicability of other provisions of tax law
320.560
Distribution of moneys received
320.990
Penalties
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