Chapter 320 — Chapter 320

ORS 320.355 Computation of tax; total retail price; when tax due. (1)(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging

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ORS 320.357 Exemption of military facilities used for temporary occupancy. Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by

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ORS 320.360 Due date of returns; payment of tax; preemption. (1) The transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of transient lodging, or a transient lodging intermediary described in ORS 320.300 (12)(c), as applicable, is responsible for collecting any local transient lodging tax and shall file a return of the tax with the unit of local government that imposes the tax, or with any tax administrator identified by the unit of local government, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the reporting period to which the return relates

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ORS 320.365 Department of Revenue to collect local transient lodging taxes on local not regional level; rules. (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

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ORS 320.400 Definitions for ORS 320.400 to 320.490 and 803.203. As used in ORS 320.400 to 320.490 and 803.203

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ORS 320.401 Transportation project tax expenditures in continuous effect. For purposes of ORS 315.037, any tax expenditure enacted with respect to any or all transportation project taxes shall remain in continuous effect until the Legislative Assembly expressly provides otherwise. [2019 c.491 §19]

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ORS 320.405 Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser. (1) A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state

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ORS 320.410 Tax on use in Oregon of motor vehicles purchased out of state at retail; tax as liability of purchaser; reduction for other taxes paid. (1) A use tax is imposed on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller

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ORS 320.415 Excise tax on retail sale of bicycles; tax as liability of purchaser; collection at time of sale. (1) An excise tax of $15 is imposed on each sale at retail in this state of a taxable bicycle and becomes due upon the sale

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ORS 320.420 Collection of use tax; time of collection; presumptions of use in this state. (1) A seller shall collect the use tax imposed under ORS 320.410 from a purchaser of a taxable motor vehicle and give the purchaser a receipt for the use tax in the manner and form prescribed by the Department of Revenue if

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ORS 320.425 Exempt sales; nonresident purchasers; certain auction sales; resale certificates. (1) Notwithstanding ORS 320.405, a seller is not liable for the privilege tax with respect to a taxable motor vehicle that is sold to

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ORS 320.430 Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle. (1)(a) If the amount of transportation project taxes paid by a seller or purchaser exceeds the amount of taxes due, the Department of Revenue shall refund the amount of the excess

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ORS 320.435 Deposit and transfers of revenue from motor vehicle privilege and use taxes. (1) The Department of Revenue shall deposit all revenue collected from the privilege tax imposed under ORS 320.405 and the use tax imposed under ORS 320.410 in a suspense account established under ORS 293.445 for the purpose of receiving the revenue. The department may pay expenses for the administration and enforcement of the privilege and use taxes out of moneys received from the privilege and use taxes. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account

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ORS 320.440 Deposit of revenue from excise tax on bicycles. (1) The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 in a suspense account established under ORS 293.445 for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enforcement of the excise tax out of moneys received from the excise tax. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account

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ORS 320.445 Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes. (1) Except as otherwise provided in ORS 320.400 to 320.490 and 803.203, the use tax imposed under ORS 320.410 and the excise tax imposed under ORS 320.415 shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles. Each tax is considered a tax upon the seller that is required to collect the tax, and the seller is considered a taxpayer

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ORS 320.450 Liability for taxes; amounts held in trust; warrants for collection; conference; appeal. (1) Every seller of taxable vehicles who collects any amount of transportation project taxes shall hold the amount in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided in ORS 320.445

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ORS 320.455 When purchasers required to remit use tax and excise tax. Any purchaser liable for the use tax imposed under ORS 320.410 or the excise tax imposed under ORS 320.415 and from whom the tax has not been collected shall, on or before the 30th day following the date on which the tax became due, file with the Department of Revenue a report of the amount of tax due from the purchaser in a form and manner prescribed by the department. The purchaser shall remit the amount of tax due with the report. [2017 c.750 §100; 2018 c.93 §14]

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ORS 320.460 Sellers required to keep records; examination of records by Department of Revenue. (1)(a) A seller of taxable vehicles shall keep receipts, invoices and other pertinent records related to retail sales of taxable vehicles in the form required by the Department of Revenue. Each record shall be preserved for five years from the time to which the record relates, or for as long as the seller retains the taxable vehicles to which the record relates, whichever is later

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ORS 320.465 Subpoena authority of Department of Revenue; enforcement; contempt of court. (1) The Department of Revenue may, by order or subpoena to be served with the same force and effect and in the same manner as a subpoena is served in a civil action in the circuit court or the Oregon Tax Court, require the production at any time and place the department designates of any books, papers, accounts or other information necessary to carry out ORS 320.400 to 320.490 and 803.203. The department may require the attendance of any individual having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to the individual

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ORS 320.470 Disclosure of information; appeal. (1) Notwithstanding the confidentiality provisions of ORS 320.475, the Department of Revenue may disclose information received under ORS 320.400 to 320.490 and 803.203 to the Department of Transportation for the purposes of carrying out the provisions of ORS 320.405, 320.410 and 803.203

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ORS 320.475 Applicability of other provisions of tax law. Except as otherwise provided in ORS 320.400 to 320.490 and 803.203 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to the determinations of taxes, penalties and interest under ORS 320.400 to 320.490 and 803.203. [2017 c.750 §104]

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ORS 320.480 Department of Revenue to administer and enforce transportation project tax laws; agreement with Department of Transportation for purposes of ORS 803.203. (1) The Department of Revenue shall administer and enforce ORS 320.400 to 320.490 and 803.203

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ORS 320.485 Agreement with Department of Transportation for collection of use tax. (1) The Department of Revenue and the Department of Transportation shall enter into an agreement pursuant to which the Department of Transportation shall assist the Department of Revenue in the collection of the use tax imposed under ORS 320.410 and any other functions of the Department of Revenue under ORS 320.400 to 320.490 and 803.203 as may be provided under the agreement

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ORS 320.490 Local government motor vehicle tax moratorium. (1) A local government may not impose a tax described in subsection (2) of this section unless the tax is

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ORS 320.550 Tax on wages; employers to withhold; liability of lender or surety; annual returns submitted to Department of Revenue; certain residents to report and pay tax. (1) As used in this section

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ORS 320.555 Applicability of other provisions of tax law. Except as otherwise provided in ORS 320.550 or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 320.550. [2017 c.750 §122i]

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ORS 320.560 Distribution of moneys received. (1) All moneys received by the Department of Revenue from the tax imposed under ORS 320.550 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. The department may pay expenses for the administration and enforcement of ORS 320.550 out of moneys received from the tax imposed under ORS 320.550. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account

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ORS 320.990 Penalties. Violation of any provision of ORS 320.005 to 320.150 is a Class B misdemeanor. [Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99; 2011 c.597 §182]

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