Oregon Statutes 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.
Terms Used In Oregon Statutes 320.016
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(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]
[Repealed by 1991 c.459 § 272c]
[Amended by 1975 c.651 § 3; 1981 c.677 § 3; 1985 c.476 § 2; repealed by 1993 c.803 § 16]
[1995 c.255 § 2; repealed by 1999 c.501 § 12]
[Amended by 1975 c.651 § 4; 1989 c.786 § 2; 1991 c.459 § 270; 1993 c.803 § 6; repealed by 1999 c.501 § 12]
[Amended by 1955 c.574 § 4; 1957 c.384 § 4; 1981 c.677 § 4; 1991 c.459 § 271; 1991 c.567 § 5; 1993 c.18 § 87; 1993 c.803 § 7; repealed by 1999 c.501 § 12]
[Amended by 1955 c.574 § 5; 1957 c.384 § 5; 1959 c.155 § 2; 1975 c.651 § 5; 1981 c.677 § 5; 1989 c.786 § 4; 1991 c.459 § 272; 1991 c.567 § 6; 1993 c.803 § 8; 1995 c.255 § 5; repealed by 1999 c.501 § 12]
[1975 c.651 § 8; 1993 c.803 § 9; repealed by 1999 c.501 § 12]
[Amended by 1955 c.574 § 6; 1959 c.155 § 3; 1975 c.651 § 6; 1981 c.677 § 6; 1989 c.786 § 5; 1991 c.459 § 272a; 1991 c.567 § 7; 1993 c.803 § 10; repealed by 1999 c.501 § 12]