reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.900 - Department of Transportation to establish methods for recording and reporting mileage.

(1) As used in this section, "open system" means an integrated system based on common standards and an operating system that has been made public so that components performing the same function can be readily substituted or provided by multiple providers.
(2)(a) The Department of Transportation, in consultation with the Road User Fee Task Force, shall establish the methods for recording and reporting the number of miles that subject vehicles travel on highways.
(b) When taking action under this subsection, the department shall consider:
(A) The accuracy of the data collected;
(B) Privacy options for persons liable for the per-mile road usage charge;
(C) The security of the technology;
(D) The resistance of the technology to tampering;
(E) The ability to audit compliance; and
(F) Other relevant factors that the department deems important.
(c) The department shall establish at least one method of collecting and reporting the number of miles traveled by a subject vehicle that does not use vehicle location technology.
(d)(A) The department shall adopt standards for open system technology used in methods established under this subsection.
(B) In adopting standards pursuant to this paragraph, the department shall collaborate with agencies of the executive department as defined in ORS 174.112 to integrate information systems currently in use or planned for future use.
(3) The department shall provide the persons liable for the per-mile road usage charge the opportunity to select a method from among multiple options for collecting and reporting the metered use by a subject vehicle of the highways in Oregon. [2013 c.781 §6]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.905 - Department of Transportation to adopt rules for collecting road usage charge.

The Department of Transportation shall provide by rule for the collection of the road usage charges imposed under ORS 319.885, including penalties and interest imposed on delinquent charges. [2013 c.781 §7]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.910 - Department of Transportation to establish reporting periods for road usage charge.

(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885.
(2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, lessees and subject vehicles.
(3) In establishing reporting periods, the department shall consider:
(a) The effort required by registered owners or lessees to report metered use and to pay the per-mile road usage charge;
(b) The amount of the per-mile road usage charge owed;
(c) The cost to the registered owner or lessee of reporting metered use and of paying the per-mile road usage charge;
(d) The administrative cost to the department; and
(e) Other relevant factors that the department deems important. [2013 c.781 §8]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.920 - Reporting requirement.

(1) On a date determined by the Department of Transportation under ORS 319.910, the registered owner or lessee of a subject vehicle shall report the metered use by the subject vehicle and pay to the department the per-mile road usage charge due under ORS 319.885 for the reporting period.
(2) Unless a registered owner or lessee presents evidence in a manner approved by the department by rule that the subject vehicle has been driven outside this state, the department shall assume that all metered use reported represents miles driven by the subject vehicle on the highways in Oregon. [2013 c.781 §10; 2015 c.716 §13]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.923 - Reconciliation of fuel taxes and per-mile road usage charge.

(1) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the Department of Transportation shall:
(a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or
(b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.
(2) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not:
(a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or
(b) Issue a refund to the person or credit the person’s account for the amount of the excess. [2019 c.428 §9]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.925 - Refunds for overpayment; grant of refund as credit.

(1) The Department of Transportation shall provide a refund to a registered owner or lessee that has overpaid the per-mile road usage charge imposed under ORS 319.885.
(2) The department may provide by rule that the refund under this section be granted as a credit against future per-mile road usage charges incurred by the registered owner or lessee. [2013 c.781 §11]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.930 - Refund applications.

(1) A registered owner or lessee that has paid the per-mile road usage charge imposed under ORS 319.885 may apply to the Department of Transportation for a refund for metered use of a road, thoroughfare or property in private ownership.
(2) An application for a refund under this section must be submitted to the department within 15 months after the date on which the per-mile road usage charge for which a refund is claimed is paid.
(3) The application required under this section shall be in a form prescribed by the department by rule and must include a signed statement by the applicant indicating the number of miles for which the refund is claimed.
(4) The department may require the applicant for a refund under this section to furnish any information the department considers necessary for processing the application. [2013 c.781 §12]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.935 - Investigation of refund applications.

(1) The Department of Transportation may investigate a refund application submitted under ORS 319.930 and gather and compile such information related to the application as the department considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasion.
(2) The department may, in order to establish the validity of an application, examine the relevant records of the applicant for such purposes.
(3) If an applicant does not permit the department to examine the relevant records, the applicant waives all rights to the refund to which the application relates. [2013 c.781 §13]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.940 - Violations.

(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930.
(2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930 to which the person is not entitled.
(3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920, 319.925 or 319.930.
(4) A person who violates any provision of this section commits a Class A violation. [2013 c.781 §14]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.945 - Authority to issue emblems; display.

(1) The Department of Transportation may issue an emblem to the registered owner of a subject vehicle to show that the use of fuel in the subject vehicle is exempt from taxation under ORS 319.510 to 319.880.
(2) An emblem issued under this section shall be displayed:
(a) In a conspicuous place on the subject vehicle; and
(b) Only upon the subject vehicle with respect to which it is issued. [2013 c.781 §15; 2015 c.716 §10]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.946 - General rulemaking authority for per-mile road usage charge program.

In accordance with applicable provisions of ORS chapter 183, the Department of Transportation may adopt any rules the department considers necessary or convenient for the administration of ORS 319.883 to 319.946. [2019 c.428 §11]
Note:
See note under 319.883.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.947 - Multijurisdictional agreements.

The Department of Transportation may enter into agreements with other state departments of transportation, the federal government and Canadian provinces for the purposes of:
(1) Conducting joint research relating to road usage charges and development programs on a multistate basis;
(2) Furthering the development and operation of single state or multistate road usage charge pilot programs;
(3) Sharing costs incurred in conducting the research described in subsection (1) of this section; and
(4) Developing a program for stakeholder outreach and communications with respect to road usage charges. [2013 c.781 §29]
Note:
319.947 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.950 - Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.

(1) The governing body of a city, county or other local government may enact or amend any charter provision, ordinance, resolution or other provision taxing fuel for motor vehicles after submitting the proposed tax to the electors of the local government for their approval.
(2) The governing body of a local government that imposes a tax on fuel for motor vehicles pursuant to this section may enter into an intergovernmental agreement under ORS 190.010 with the Department of Transportation pursuant to which the department shall collect and distribute the revenues from the tax. [2009 c.865 §27; 2021 c.630 §13]
Note:
319.950 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.990 - Penalties.

(1) Any person who violates any of the provisions of ORS 319.010 to 319.430, or any person who makes any false statement in any statement required by ORS 319.010 to 319.430 for the refund of any money or tax as provided in ORS 319.010 to 319.430, or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 to 319.430, commits a Class B misdemeanor.
(2) Violation of ORS 319.180 (6) or 319.694 (4) is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 to 164.057.
(3) Violation of any provision of ORS 319.240 (4) and (5) is a Class B misdemeanor.
(4) Violation of any provision of ORS 319.510 to 319.880 is a Class A misdemeanor. [Amended by 1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19; 1987 c.907 §15; 1999 c.769 §15; 2011 c.597 §181]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.005 - Definitions for ORS 320.005 to 320.150.

As used in ORS 320.005 to 320.150, unless the context requires otherwise:
(1) "Amusement device" means a video lottery game terminal, including but not limited to any electronic, mechanical-electronic or nonmechanical device that:
(a) Displays a ticket through the use of a video display screen;
(b) Is available for consumer play upon the payment of consideration;
(c) Determines winners through the element of chance; and
(d) Displays possible prizes on the device.
(2) "Department" means the Department of Revenue.
(3) "Net receipts" has the meaning given the term "net receipts from video lottery games" under ORS 461.547.
(4) "Operate" means to make an amusement device available for use by the public for gain, benefit or advantage.
(5)(a) "Person" means every individual, partnership (limited or not), corporation (for-profit or not-for-profit), company, cooperative, joint stock company, joint venture, firm, business trust, association, organization, institution, club, society, receiver, assignee, trustee in bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal representative or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(b) "Person" includes this or another state, a municipal corporation, quasi-municipal corporation or political subdivision of this or another state, and the agencies, departments and institutions of this or another state, irrespective of the nature of the activities engaged in or functions performed, but does not include the United States or a foreign government or any agency, department or instrumentality of the United States or of any foreign government.
(6) "Tax year" means a period of 12 months beginning July 1 and ending the following June 30. [1957 c.384 §2; 1975 c.651 §1; 1985 c.476 §1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.011 - Amusement device excise tax; amount.

(1) An excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be imposed as provided in subsection (2) of this section and ORS 320.012.
(2) The tax shall be $125 for operating an amusement device during the tax year.
(3) If an amusement device is not in operation in each quarter of the tax year, the tax imposed under this section shall be prorated, based on the number of calendar quarters in which the amusement device was operating for one day or more.
(4) The tax imposed by this section is in addition to all other excises, taxes, fees or other charges and shall not be used to reduce amounts otherwise accruing to the State Lottery Fund under contracts or agreements with lottery operators or retailers or in any other manner. [1991 c.459 §269 (enacted in lieu of 320.010); 1993 c.803 §2; 1999 c.501 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.

(1) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $104,000, the tax imposed under ORS 320.011 shall be increased by an additional $50 for each device at the location.
(2) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $260,000, the tax imposed under ORS 320.011 and subsection (1) of this section shall be increased by an additional $75 for each device at the location.
(3) The department may adopt rules defining the term "location" for purposes of this section. [1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3; 1999 c.501 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 320 - Miscellaneous Taxes › Section 320.013 - Additional tax for Oregon Youth Corps.

(1) In addition to the excise tax imposed by ORS 320.011, an excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be $10 for each amusement device operated during the tax year.
(2) All moneys received from the tax imposed under subsection (1) of this section, not including penalties, shall be paid by the Department of Revenue into the State Treasury quarterly and are 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. [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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 197A.465 (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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]