(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.

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(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]