Miscellaneous Taxes ORS 320.365 Department of Revenue to collect local transient lodging taxes on local not regional level rules Text Annotations (1)The Department of Revenue shall collect the local transient lodging taxes that the department collects for units of local government, pursuant to agreements entered into under ORS 305.620 (Collection and distribution of local taxes on income and sales), on a local level rather than a regional level. (2)The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2] Note: Sections 3 and 4, chapter 600, Oregon Laws 2019, provide: