Miscellaneous Taxes

ORS 320.355
Computation of tax

  • total retail price
  • when tax due



A local transient lodging 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.


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.


The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends. [2018 c.34 §5; 2019 c.498 §4]
Note: 320.355 (Computation of tax) and 320.360 (Due date of returns) were added to and made a part of 320.300 (Definitions for ORS 320) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level) by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.


Last accessed
May 30, 2023