reglab/housing_qa huggingface dataset:
OR Rev Stat § 320.305 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.305 - Rate and computation of tax; total retail price; when tax due; collector reimbursement.

(1)(a) A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging. (b)(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)(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 (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]
OR Rev Stat § 320.308 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.308 - Exemptions; exception.

The following are exempt from the state transient lodging tax: (1) A dwelling unit in a hospital, health care facility, long term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority. (2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment. (3) A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as transient lodging using a platform of any kind provided in any manner by a transient lodging intermediary. (4) A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter. (5) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility. (6) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if: (a) All dwelling units occupied are within the same facility; and (b) The person paying consideration for the transient lodging is the same person throughout the consecutive period. (7) Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department that are used for temporary overnight human occupancy by: (a) 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 (b) Employees or agents of the Oregon Military Department. [2005 c.187 §3; 2009 c.595 §206; 2019 c.499 §1; 2021 c.525 §45] Note: Section 48, chapter 525, Oregon Laws 2021, provides: Sec. 48. Section 47 of this 2021 Act [320.357] and the amendments to ORS 320.308 by section 45 of this 2021 Act apply to occupancy described in ORS 320.308 (7) and section 47 of this 2021 Act that occurs before, on or after the effective date of this 2021 Act [September 25, 2021]. [2021 c.525 §48] Note: 320.308 was added to and made a part of 320.300 to 320.365 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 320.310 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.310 - Records and statements.

Every transient lodging tax collector shall keep records, render statements and comply with rules adopted by the Department of Revenue with respect to the tax imposed under ORS 320.305. The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 320.305. [2003 c.818 §3; 2013 c.610 §5]
OR Rev Stat § 320.315 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.315 - Due date and form of returns; payment of tax.

(1)(a) Every transient lodging tax collector is responsible for collecting the tax imposed under ORS 320.305 and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the quarter to which the return relates. (b) The department shall prescribe the form of the return required by this section. The rules of the department shall require that returns be made under penalties for false swearing. (2) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the department at the time fixed for filing returns. [2003 c.818 §4; 2013 c.610 §6; 2019 c.498 §3]
OR Rev Stat § 320.320 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.320 - Refunds.

If the amount paid by the transient lodging tax collector to the Department of Revenue under ORS 320.315 exceeds the amount of tax payable, the department shall refund the amount of the excess with interest thereon at the rate established under ORS 305.220 during a period beginning 45 days after the later of the due date of the return to which the excess relates or the date the excess was paid, and ending on the date the refund is paid. A refund may not be made to a transient lodging tax collector that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2003 c.818 §5; 2013 c.610 §7; 2017 c.278 §12]
OR Rev Stat § 320.330 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.330 - Applicability of other provisions of tax law.

Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 320.305 to 320.340 as if the state transient lodging tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to the transient lodging tax collector required to collect the tax. Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the transient lodging tax collector required to collect the tax and the transient lodging tax collector is considered a taxpayer. [2003 c.818 §7; 2013 c.610 §9] Note: Sections 5 and 6, chapter 600, Oregon Laws 2019, provide: Sec. 5. (1) For the purpose of enforcing the state transient lodging tax, the Department of Revenue shall purchase access to raw metadata scraped from the Internet that relates to the sale, service or furnishing of transient lodging. (2)(a) The department shall implement an enhanced data-scraping pilot program for the purpose of enforcing the state and local transient lodging taxes. (b) The pilot program shall include at least two and not more than four units of local government for which the department enforces the local transient lodging tax pursuant to agreements entered into under ORS 305.620. (c) The department shall prescribe the data that may be made available to the units of local government. (d) ORS 305.620 (5) does not apply to costs related to the pilot program incurred by the department. (3) As used in this section, "local transient lodging tax," "state transient lodging tax" and "unit of local government" have the meanings given those terms in ORS 320.300. [2019 c.600 §5] Sec. 6. Section 5 of this 2019 Act is repealed on January 2, 2023. [2019 c.600 §6]
OR Rev Stat § 320.335 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.335 - Distribution of moneys received.

All moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340, and interest thereon, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. After the payment of refunds: (1) Moneys necessary to reimburse the Department of Revenue for the actual costs incurred by the department in administering the state transient lodging tax, not to exceed two percent of state transient lodging tax collections, are continuously appropriated to the department; and (2) The balance of the moneys received shall be transferred to the account of the Oregon Tourism Commission established under ORS 284.131. The moneys transferred under this subsection are continuously appropriated to the Oregon Tourism Commission for the purposes set forth in ORS 284.131. [2003 c.818 §8]
OR Rev Stat § 320.340 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.340 - Exemption from public records law.

(1) Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 to 320.340 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings. (2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835, ORS 314.835 controls. [2003 c.818 §8a]
OR Rev Stat § 320.345 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.345 - Collector reimbursement charges.

(1) On or after January 1, 2001, a unit of local government that imposed a local transient lodging tax on December 31, 2000, and allowed a transient lodging tax collector to retain a collection reimbursement charge on that tax, may not decrease the rate of the collection reimbursement charge. (2) A unit of local government that imposes a new local transient lodging tax on or after January 1, 2001, shall allow a transient lodging tax collector to retain a collection reimbursement charge of at least five percent of all collected local transient lodging tax revenues. The unit of local government may increase the rate of the collection reimbursement charge. (3) A unit of local government that increases a local transient lodging tax on or after January 1, 2001, shall allow a transient lodging tax collector to retain a collection reimbursement charge of at least five percent of all collected local transient lodging tax revenues, including revenues that would have been collected without the increase. The unit of local government may increase the rate of the collection reimbursement charge. (4) A unit of local government may not offset the loss of local transient lodging tax revenues caused by collection reimbursement charges allowed under this section by: (a) Increasing the rate of the local transient lodging tax; (b) Decreasing the percentage of total local transient lodging tax revenues used to fund tourism promotion or tourism-related facilities; or (c) Increasing or imposing a new fee solely on transient lodging tax collectors or tourism promotion agencies that are funded by the local transient lodging tax. [2003 c.818 §10; 2013 c.610 §11]
OR Rev Stat § 320.347 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.347 - Alternative remittance of receipts from tax on camping and recreational vehicle spaces.

(1) Except as provided in this section, a unit of local government that imposes a tax on the rental of privately owned camping or recreational vehicle spaces shall, regardless of a schedule imposed by the unit of local government for remitting tax receipts, allow a transient lodging tax collector to hold the tax collected until the amount of money held equals or exceeds $100. (2) Once the amount held by a transient lodging tax collector equals or exceeds $100, or by December 31 of each year if the $100 threshold is not met, the transient lodging tax collector shall remit the tax collected at the next following reporting period established by the unit of local government for payment of the tax. (3) A unit of local government may not assess any penalty or interest against a transient lodging tax collector that withholds payments pursuant to this section. [2005 c.610 §4; 2013 c.610 §12]
OR Rev Stat § 320.355 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.355 - Computation of tax; total retail price; when tax due.

(1)(a) 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. (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 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 and 320.360 were added to and made a part of 320.300 to 320.365 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 320.357 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 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. Note: 320.357 was added to and made a part of 320.300 to 320.365 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 320.360 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.360 - Due date of returns; payment of tax; preemption.

(1) The transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of transient lodging, or a transient lodging intermediary described in ORS 320.300 (12)(c), as applicable, is responsible for collecting any local transient lodging tax and shall file a return of the tax with the unit of local government that imposes the tax, or with any tax administrator identified by the unit of local government, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the reporting period to which the return relates. (2) Returns shall be filed on or before the deadline fixed by the unit of local government for filing returns and shall be made under penalties for false swearing. (3) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the unit of local government at the time fixed for filing returns. (4) This section applies to a transient lodging tax collector unless a charter provision or ordinance or resolution of the unit of local government, or an agreement entered into between the transient lodging tax collector and the unit of local government, provides otherwise. [2018 c.34 §6; 2019 c.498 §5] Note: See note under 320.355.
OR Rev Stat § 320.401 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.401 - Transportation project tax expenditures in continuous effect.

For purposes of ORS 315.037, any tax expenditure enacted with respect to any or all transportation project taxes shall remain in continuous effect until the Legislative Assembly expressly provides otherwise. [2019 c.491 §19] Note: Section 52, chapter 491, Oregon Laws 2019, provides: Sec. 52. Section 19 of this 2019 Act [320.401] applies to tax expenditures enacted before, on or after the effective date of this 2019 Act [September 29, 2019] with respect to transportation project taxes. [2019 c.491 §52]
OR Rev Stat § 320.405 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.405 - Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser.

(1) A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state. (2)(a) The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle. The tax may be rounded to the nearest whole cent. (b) The privilege tax becomes due upon the sale at retail of a taxable motor vehicle that: (A) Has never been registered in this state; or (B) Has been registered only to a vehicle dealer for use as a demonstrator in the course of the vehicle dealer’s business. (3)(a) A vehicle dealer may collect the amount of the privilege tax computed on the retail sales price of a taxable motor vehicle from the purchaser of the taxable motor vehicle. (b) Notwithstanding paragraph (a) of this subsection, the purchaser of a taxable motor vehicle from whom the privilege tax is collected is not considered a taxpayer for purposes of the privilege tax imposed under this section. [2017 c.750 §90; 2018 c.93 §11]
OR Rev Stat § 320.410 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.410 - Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid.

(1) A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller. (2) The use tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle. (3) The use tax is a liability of the purchaser of the taxable motor vehicle. (4) The use tax shall be reduced, but not below zero, by the amount of any privilege, excise, sales or use tax imposed by any jurisdiction on the sale, or on the storage, use or other consumption, of the taxable motor vehicle. The reduction under this subsection shall be made only upon a showing by the purchaser that a privilege, excise, sales or use tax has been paid. (5) The amount of the use tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser. (6) A purchaser’s liability for the use tax is satisfied by a valid receipt given to the purchaser under ORS 320.420 by the seller of the taxable motor vehicle. [2017 c.750 §91]
OR Rev Stat § 320.415 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.415 - Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale.

(1) An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale. (2) The excise tax is a liability of the purchaser of the taxable bicycle. (3) The amount of the excise tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the purchaser or shall be otherwise disclosed to the purchaser. (4) A seller shall collect the excise tax at the time of the taxable sale. (5) A purchaser’s liability for the excise tax is satisfied by a valid receipt given to the purchaser by the seller of the taxable bicycle showing payment of the excise tax. [2017 c.750 §92; 2018 c.93 §12]
OR Rev Stat § 320.420 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.420 - Collection of use tax; time of collection; presumptions of use in this state.

(1) A seller shall collect the use tax imposed under ORS 320.410 from a purchaser of a taxable motor vehicle and give the purchaser a receipt for the use tax in the manner and form prescribed by the Department of Revenue if: (a) The seller is: (A) Engaged in business in this state; (B) Required to collect the use tax; or (C) Authorized by the department, under rules the department adopts, to collect the use tax and, for purposes of the use tax, regarded as a seller engaged in business in this state; and (b) The seller makes sales of taxable motor vehicles for storage, use or other consumption in this state that are subject to the use tax. (2) A seller required to collect the use tax under this section shall collect the tax: (a) At the time of the taxable sale; or (b) If the storage, use or other consumption of the taxable motor vehicle is not taxable at the time of sale, at the time the storage, use or other consumption becomes taxable. (3) To ensure the proper administration of ORS 320.410, and to prevent evasion of the use tax, the following presumptions are established: (a) A taxable motor vehicle is stored, used or otherwise consumed in this state if it is present in this state for private or public display or storage. (b)(A) A taxable motor vehicle sold by any seller for delivery in this state was sold for storage, use or other consumption in this state unless the contrary is proved. (B) The burden of proving the contrary is on the seller unless the seller takes from the purchaser a resale certificate to the effect that the taxable motor vehicle was purchased for resale in the ordinary course of the purchaser’s business. (c)(A) A taxable motor vehicle delivered outside this state to a purchaser known by the seller to be a resident of this state was purchased from the seller for storage, use or other consumption in this state and stored, used or otherwise consumed in this state unless the contrary is proved. (B) The contrary may be proved by: (i) A statement in writing, signed by the purchaser or an authorized agent of the purchaser and retained by the seller, that the taxable motor vehicle was purchased for storage, use or other consumption exclusively at a designated point or points outside this state; or (ii) Other evidence satisfactory to the department that the taxable motor vehicle was not purchased for storage, use or other consumption in this state. [2017 c.750 §93]