ORS 320.357 - Exemption of military facilities used for temporary occupancy

ORS 320.357
Exemption of military facilities used for temporary occupancy

Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by:

(1)

Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or

(2)

Employees or agents of the department. [2021 c.525 §47]

Note: See first note under 320.308 (Exemptions).

Note: 320.357 (Exemption of military facilities used for temporary occupancy) was 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 was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

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Miscellaneous Taxes

ORS 320.357
Exemption of military facilities used for temporary occupancy

(1)

(2)

Source

Miscellaneous Taxes

ORS 320.357 Exemption of military facilities used for temporary occupancy

(1)

(2)

Source

ORS 320.357
Exemption of military facilities used for temporary occupancy