Oregon Statutes 320.303 – Invoice to be provided upon payment of tax
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(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.
Terms Used In Oregon Statutes 320.303
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(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]
(State Transient Lodging Tax)