reglab/housing_qa huggingface dataset:
OR Rev Stat § 320.016 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.016 - When tax is due; replacing amusement devices.

(1) If an amusement device was in operation before July 1 of the tax year and is to be operating on July 1 of the tax year, the excise tax imposed under ORS 320.011 and 320.013 shall be due on June 30 preceding the tax year. (2) If an amusement device begins operating at a location on or after July 1 of the tax year, the excise tax imposed under ORS 320.011 and 320.013 shall be due on the day the amusement device begins operating. (3) If additional taxes are due under ORS 320.012, the additional taxes shall be due on the 14th day after the close of the calendar quarter in which the net receipts from amusement devices operating at a location equal or exceed the level at which the additional taxes are due. (4) If taxes imposed under ORS 320.011 or 320.013 have been paid for operating an amusement device that, during the tax year, is taken out of operation as the result of being replaced by another amusement device, the taxes that have been paid for the amusement device that has been taken out of operation shall be taken into account in determining any taxes due on the replacement amusement device. (5) The Department of Revenue may not refund any amusement device tax to an amusement device taxpayer who, at the time of payment, was responsible for the payment of the tax and who subsequently is no longer the person responsible for the payment of the tax. [1999 c.501 §5]
OR Rev Stat § 320.075 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.075 - Joint and several liability for tax; late payment penalty.

(1) Each person responsible by law or contract for the operation of an amusement device in this state, together with any officer or partner thereof, shall be liable jointly and severally for the taxes imposed under ORS 320.005 to 320.150 and for any penalties arising under ORS 320.005 to 320.150. (2) If an amusement device is operated in this state without a tax imposed by ORS 320.005 to 320.150 having been paid on or before 30 days after the date the tax is due, a penalty of $200 shall be imposed. (3) The penalty imposed in subsection (2) of this section shall be waived if the sole reason the tax was not paid is because of the failure of the Oregon State Lottery to act under the agreement described in ORS 320.150. [1999 c.501 §6; 2005 c.94 §92]
OR Rev Stat § 320.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.080 - Procedure on failure to pay tax or penalty.

(1) If any tax or penalty imposed by ORS 320.005 to 320.150 is not paid as required by ORS 320.005 to 320.150 within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed, the Department of Revenue shall issue a warrant for the payment of the amount of the tax, with the added penalty and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address. (2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability. (3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. (4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [Amended by 1981 c.677 §7; 1983 c.696 §13; 1985 c.761 §16; 1989 c.625 §77; 2003 c.576 §202; 2005 c.94 §93; 2011 c.389 §2; 2011 c.661 §5]
OR Rev Stat § 320.100 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.100 - Distribution of tax receipts.

(1) All moneys received from the taxes imposed under ORS 320.011 and 320.012, including penalties, shall be paid by the Department of Revenue in the following manner: (a) Seventy-five percent (75%) of the moneys shall be credited, appropriated or remitted as follows: (A) Forty-three and two-tenths percent (43.2%) thereof shall be credited to the General Fund to be available for payment of general governmental expenses. (B) Nine and seven-tenths percent (9.7%) is continuously appropriated to pay the expenses of state and local programs of the Oregon Youth Corps established under ORS 418.650 to 418.663. (C) Forty-seven and one-tenth percent (47.1%) thereof shall be remitted to the county treasurers of the several counties of the state. Each county shall receive such share of the moneys as its population, determined by Portland State University, bears to the total population of the counties of the state, as determined by the census last preceding such apportionment. (b) Twenty-five percent (25%) of the moneys shall be continuously appropriated to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 418.650 to 418.663. (2) All revenues received under this section by the treasurers of the several counties shall be placed in the general fund of each county to be expended by the county courts or the board of county commissioners of the several counties for general governmental expenses. [Amended by 1959 c.143 §1; 1963 c.644 §3; 1967 c.323 §1; 1969 c.230 §1; 1989 c.786 §3; 1991 c.459 §272e; 1993 c.803 §11; 1995 c.259 §3; 1999 c.501 §7; 2013 c.768 §133a; 2019 c.209 §6]
OR Rev Stat § 320.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.110 - Rules.

The Department of Revenue may adopt rules necessary for the administration and enforcement of ORS 320.005 to 320.150. [Amended by 1991 c.459 §272b; 2005 c.94 §94]
OR Rev Stat § 320.120 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.120 - Employment of agents.

(1) The Department of Revenue may employ the agents necessary for the administration and enforcement of ORS 320.005 to 320.150. Agents of the department charged with the enforcement of ORS 320.005 to 320.150 have all the power and authority of police officers in the performance of such duties. (2) The Oregon State Lottery and the agents and employees of the Oregon State Lottery may not be considered agents of the department charged with the enforcement of ORS 320.005 to 320.150. [Amended by 1999 c.501 §8; 2005 c.94 §95]
OR Rev Stat § 320.130 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.130 - Law enforcement officers to enforce tax and assist department.

The state police, sheriffs, constables, police and other law enforcement officers within the State of Oregon shall enforce all provisions of ORS 320.005 to 320.150 and shall assist the Department of Revenue. [Amended by 2005 c.94 §96]
OR Rev Stat § 320.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.140 - Tax does not legalize ownership, display or operation in violation of law.

Nothing in ORS 320.005 to 320.150 shall be construed as licensing, authorizing or legalizing the ownership, possession, display or operation, in violation of any law of this state, of any amusement device. [Amended by 1993 c.270 §64; 1993 c.803 §14; 2005 c.94 §97]
OR Rev Stat § 320.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.150 - Oregon State Lottery assistance in tax collection responsibilities.

The Department of Revenue and the Oregon State Lottery Commission shall enter into an agreement pursuant to which the Oregon State Lottery shall assist the department in the collection of excise taxes imposed under ORS 320.005 to 320.150 on amusement devices operated under the authority of the Oregon State Lottery Commission pursuant to ORS 461.215 and 461.217 and any other functions of the department under ORS 320.005 to 320.150 as may be provided under the agreement. The agreement is not intended to preclude performance by the department of collection functions as from time to time may be required, nor is the agreement intended to preclude the performance of functions by the Oregon State Lottery, under less formal arrangements made with the department, with respect to the tax imposed under ORS 320.005 to 320.150 if the functions are not specifically mentioned in the agreement. The collection of taxes under ORS 320.005 to 320.150 by the Oregon State Lottery does not render the Oregon State Lottery or the agents and employees of the Oregon State Lottery responsible for collection of the tax. [1993 c.803 §13; 1999 c.501 §9; 2005 c.94 §98]
OR Rev Stat § 320.170 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.170 - Restriction on construction tax imposed by school district.

(1) A school district, as defined in ORS 330.005, may impose a construction tax only in accordance with ORS 320.170 to 320.195. (2) Construction taxes imposed by a school district must be collected, subject to ORS 320.179, by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code. [2007 c.829 §2; 2009 c.534 §1; 2016 c.59 §2]
OR Rev Stat § 320.171 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.171 - Restriction on construction tax imposed by local government, local service district or special government body.

(1) A local government or local service district, as defined in ORS 174.116, or a special government body, as defined in ORS 174.117, may not impose a tax on the privilege of constructing improvements to real property except as provided in ORS 320.170 to 320.195. (2) Subsection (1) of this section does not apply to: (a) A tax that is in effect as of May 1, 2007, or to the extension or continuation of such a tax, provided that the rate of tax does not increase from the rate in effect as of May 1, 2007; (b) A tax on which a public hearing was held before May 1, 2007; or (c) The amendment or increase of a tax adopted by a county for transportation purposes prior to May 1, 2007, provided that the proceeds of such a tax continue to be used for those purposes. (3) For purposes of ORS 320.170 to 320.195, construction taxes are limited to privilege taxes imposed under ORS 320.170 to 320.195 and do not include any other financial obligations such as building permit fees, financial obligations that qualify as system development charges under ORS 223.297 to 223.316 or financial obligations imposed on the basis of factors such as income. [2007 c.829 §1; 2016 c.59 §4]
OR Rev Stat § 320.173 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.173 - Exemptions.

Construction taxes may not be imposed on the following: (1) Private school improvements. (2) Public improvements as defined in ORS 279A.010. (3) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction of the residential housing. (4) Public or private hospital improvements. (5) Improvements to religious facilities primarily used for worship or education associated with worship. (6) Agricultural buildings, as defined in ORS 455.315 (2)(a). (7) Facilities that are operated by a not-for-profit corporation and that are: (a) Long term care facilities, as defined in ORS 442.015; (b) Residential care facilities, as defined in ORS 443.400; or (c) Continuing care retirement communities, as defined in ORS 101.020. (8) Residential housing being constructed on a lot or parcel of land to replace residential housing on the lot or parcel of land that was destroyed or damaged by wildfire or another event or circumstance that is the basis for a state of emergency declared under ORS 401.165 or 401.309 or for the exercise of authority under ORS 476.510 to 476.610. [2007 c.829 §3; 2009 c.534 §2; 2021 c.361 §1] Note: Section 2, chapter 361, Oregon Laws 2021, provides: Sec. 2. The amendments to ORS 320.173 by section 1 of this 2021 Act apply to residential housing damaged or destroyed on or after January 1, 2020. [2021 c.361 §2]
OR Rev Stat § 320.176 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.176 - Limitations; rates; adjustment by Department of Revenue.

(1) Construction taxes imposed by a school district pursuant to ORS 320.170 may be imposed only on improvements to real property that result in a new structure or additional square footage in an existing structure and may not exceed: (a) $1 per square foot on structures or portions of structures intended for residential use, including but not limited to single-unit or multiple-unit housing; and (b) $0.50 per square foot on structures or portions of structures intended for nonresidential use, not including multiple-unit housing of any kind. (2) In addition to the limitations under subsection (1) of this section, a construction tax imposed on structures intended for nonresidential use may not exceed $25,000 per building permit or $25,000 per structure, whichever is less. (3)(a) For years beginning on or after June 30, 2009, the limitations under subsections (1) and (2) of this section shall be adjusted for changes in construction costs by multiplying the limitations set forth in subsections (1) and (2) of this section by the ratio of the averaged monthly construction cost index for the 12-month period ending June 30 of the preceding calendar year over the averaged monthly construction cost index for the 12-month period ending June 30, 2008. (b) The Department of Revenue shall determine the adjusted limitations under this section and shall report those limitations to entities imposing construction taxes. The department shall round the adjusted limitation under subsection (2) of this section to the nearest multiple of $100. (c) As used in this subsection, "construction cost index" means the Engineering News-Record Construction Cost Index, or a similar nationally recognized index of construction costs as identified by the department by rule. [2007 c.829 §4; 2016 c.59 §5]
OR Rev Stat § 320.179 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.179 - School district resolutions; collections; requirements.

(1) A school district imposing a construction tax shall impose the tax by a resolution adopted by the district board of the school district. The resolution shall state the rates of tax, subject to ORS 320.176. (2) Prior to collecting a construction tax, a school district shall enter into an intergovernmental agreement with each local government, local service district, special government body, state agency or state official collecting the tax that includes: (a) Collection duties and responsibilities; (b) The specific school district accounts into which construction tax revenues are to be deposited and the frequency of such deposits; and (c) The amount of the administrative fee that the entity or official collecting the tax may use to recoup expenses incurred in collecting the construction tax, either through retention or reimbursement. An administrative fee under this paragraph may not exceed four percent of tax revenues. [2007 c.829 §5; 2009 c.534 §§3,4]
OR Rev Stat § 320.183 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.183 - Long-term facilities plan for capital improvements.

(1) After deducting the costs of administering a construction tax and payment of refunds of such taxes, a school district shall use net revenues only for capital improvements. (2) A construction tax may not be imposed under ORS 320.170 to 320.195 unless the school district imposing the tax develops a long-term facilities plan for making capital improvements. The plan shall be adopted by resolution of the district board of the school district. (3) As used in this section, "capital improvements": (a) Means: (A) The acquisition of land; (B) The construction, reconstruction or improvement of school facilities; (C) The acquisition or installation of equipment, furnishings or other tangible property; (D) The expenditure of funds for architectural, engineering, legal or similar costs related to capital improvements and any other expenditures for assets that have a useful life of more than one year; or (E) The payment of obligations and related costs of issuance that are issued to finance or refinance capital improvements. (b) Does not include operating costs or costs of routine maintenance. [2007 c.829 §6]
OR Rev Stat § 320.186 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.186 - Payment of obligations.

A school district may pledge construction taxes imposed pursuant to ORS 320.170 to the payment of obligations issued to finance or refinance capital improvements as defined in ORS 320.183. [2007 c.829 §7; 2016 c.59 §6]
OR Rev Stat § 320.189 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.189 - Payment of taxes.

Construction taxes must be paid by the person undertaking the construction at the time that a permit authorizing the construction or the expansion of square footage of a facility or building is issued. [2007 c.829 §8; 2009 c.534 §5]
OR Rev Stat § 320.192 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.192 - City or county ordinance or resolution to impose tax; requirements; payment of taxes.

(1) The governing body of a city or county may impose a construction tax by adoption of an ordinance or resolution that conforms to the requirements of this section and ORS 320.195. (2)(a) A tax may be imposed on improvements to residential real property that result in a new residential structure or additional square footage in an existing residential structure, including remodeling that adds living space. (b) An ordinance or resolution imposing the tax described in paragraph (a) of this subsection must state the rate of the tax. The tax may not exceed one percent of the permit valuation for residential construction permits issued by the city or county either directly or through the Building Codes Division of the Department of Consumer and Business Services. (3)(a) A tax may be imposed on improvements to commercial and industrial real property, including the commercial and industrial portions of mixed-use property, that result in a new structure or additional square footage in an existing structure, including remodeling that adds living space. (b) An ordinance or resolution imposing the tax described in paragraph (a) of this subsection must state the rate and base of the tax. (4) Taxes imposed pursuant to this section shall be paid at the time specified in ORS 320.189 to the city or county that imposed the tax. (5)(a) This section and ORS 320.195 do not apply to a tax described in ORS 320.171 (2). (b) Conformity of a tax imposed pursuant to this section by a city or county to the requirements of this section and ORS 320.195 shall be determined without regard to any tax described in ORS 320.171 (2) that is imposed by the city or county. [2016 c.59 §8]
OR Rev Stat § 320.195 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.195 - Deposit of revenues; required uses.

(1) As soon as practicable after the end of each fiscal quarter, a city or county that imposes a construction tax pursuant to ORS 320.192 shall deposit the construction tax revenues collected in the fiscal quarter just ended in the general fund of the city or county. (2) Of the revenues deposited pursuant to subsection (1) of this section, the city or county may retain an amount not to exceed four percent as an administrative fee to recoup the expenses of the city or county incurred in complying with this section. (3) After deducting the administrative fee authorized under subsection (2) of this section and paying any refunds, the city or county shall use the remaining revenues received under ORS 320.192 (2) as follows: (a) Fifty percent to fund developer incentives allowed or offered pursuant to ORS 197.309 (5)(c) and (d) and (7); (b) Fifteen percent to be distributed to the Housing and Community Services Department to fund home ownership programs that provide down payment assistance; and (c) Thirty-five percent for programs and incentives of the city or county related to affordable housing as defined by the city or county, respectively, for purposes of this section and ORS 320.192. (4) After deducting the administrative fee authorized under subsection (2) of this section and paying any refunds, the city or county shall use 50 percent of the remaining revenues received under ORS 320.192 (3) to fund programs of the city or county related to housing. [2016 c.59 §9]
OR Rev Stat § 320.302 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.302 - Certain terms definable by rule.

The Department of Revenue may by rule define "dwelling unit," "nonprofit facility," "temporary human occupancy" and other terms for purposes of ORS 320.300 to 320.365. [2005 c.187 §5]
OR Rev Stat § 320.303 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.303 - Invoice to be provided upon payment of tax.

(1) A transient lodging tax collector shall, upon payment, provide to the person that pays the consideration charged for occupancy of transient lodging an invoice, receipt or other similar document that clearly sets forth the sum of all transient lodging taxes charged for the occupancy of the transient lodging. (2) The invoice, receipt or other similar document may be in any form that the transient lodging tax collector uses in the ordinary course of business. [2021 c.156 §2]