(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.

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Terms Used In Oregon Statutes 320.013

  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100

(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]

 

[1955 c.574 § 3; repealed by 1957 c.384 § 6]

 

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