(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.

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(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]