Additional tax for Oregon Youth Corps. (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

(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 the Higher Education Coordinating Commission to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 660.450 to 660.463. [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5; 2025 c.36 §11]