ORS 320.365: Department of Revenue to collect local transient lodging taxes on local not regional level; rules.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 320 — Miscellaneous Taxes
(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.
(2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2]
TRANSPORTATION PRESERVATION AND MODERNIZATION TAXES
(Transportation Project Taxes)
Collected 2026-09-03T23:50:13Z. Source file · JSON