ORS 320.365
Department of Revenue to collect local transient lodging taxes on local not regional level

  • rules

(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:
Sec. 3. (1) Notwithstanding ORS 320.335 (Distribution of moneys received), for the biennium beginning July 1, 2019, in order to fund the actual start-up costs incurred by the Department of Revenue in collecting local transient lodging taxes in the manner described in section 2 of this 2019 Act [320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level)], the department shall withhold state transient lodging tax moneys that would otherwise be transferred to the Oregon Tourism Commission under ORS 320.335 (Distribution of moneys received) (2) in an amount not to exceed $900,000.

(2)

Intentionally left blank —Ed.

(a)

In order to reimburse the commission for the moneys withheld under subsection (1) of this section, plus two percent interest per annum, the department shall transfer to the commission, in addition to the transfers required under ORS 320.335 (Distribution of moneys received) (2), the amount of state and local transient lodging tax moneys received by the department that would have been withheld by transient lodging intermediaries as a collection reimbursement charge under ORS 320.305 (Rate and computation of tax) (3)(b) and 320.345 (Collector reimbursement charges) but for the disallowance of such charges under paragraph (b) of this subsection.

(b)

Notwithstanding ORS 320.305 (Rate and computation of tax) (3)(b) and 320.345 (Collector reimbursement charges), a transient lodging intermediary may not withhold any amount of state or local transient lodging taxes reported to the department as a collection reimbursement charge until the date specified in subsection (4) of this section.

(3)

Beginning on the day immediately following the date on which the department has withheld the lesser of the actual start-up costs described in subsection (1) of this section or $900,000, the department shall cease withholding moneys in the manner described in subsection (1) of this section.

(4)

Beginning on the day immediately following the date on which the department has transferred to the commission the total amount of the reimbursement required under subsection (2)(a) of this section, transient lodging intermediaries may resume withholding collection reimbursement charges from state and local transient lodging taxes reported to the department as provided in ORS 320.305 (Rate and computation of tax) (3)(b) and 320.345 (Collector reimbursement charges).

(5)

Intentionally left blank —Ed.

(a)

The department shall refund, without interest, any amounts of state and local transient lodging taxes received from transient lodging intermediaries pursuant to subsection (2)(a) of this section that exceed the total amount of the reimbursement required under subsection (2)(a) of this section.

(b)

The refunds required by paragraph (a) of this subsection shall be made in fair and proportionate amounts to transient lodging intermediaries that would have withheld amounts of state and local transient lodging taxes as a collection reimbursement charge but for the disallowance of such charges under subsection (2)(b) of this section.

(c)

The department may prescribe the method for making any determination required under this subsection.

(6)

As used in this section, “collection reimbursement charge,” “local transient lodging tax,” “state transient lodging tax” and “transient lodging intermediary” have the meanings given those terms in ORS 320.300 (Definitions for ORS 320.300 to 320.365). [2019 c.600 §3]
Sec. 4. (1) Section 3 of this 2019 Act is repealed on the day immediately following the day described in section 3 (4) of this 2019 Act.

(2)

The Department of Revenue shall notify the Legislative Counsel as soon as practicable after the day described in subsection (1) of this section. [2019 c.600 §4]

Source: Section 320.365 — Department of Revenue to collect local transient lodging taxes on local not regional level; rules, 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
Green check means up to date. Up to date

Current through early 2024

§ 320.365’s source at oregon​.gov