Oregon Statutes 320.365 – Department of Revenue to collect local transient lodging taxes on local not regional level; rules
Current as of: 2023 | Check for updates
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(1) The Department of Revenue shall collect the local transient lodging taxes that the department collects for units of local government, pursuant to agreements entered into under ORS § 305.620, on a local level rather than a regional level.
Terms Used In Oregon Statutes 320.365
- local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
(2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 § 2]
TRANSPORTATION PRESERVATION AND MODERNIZATION TAXES
(Transportation Project Taxes)