{"data":{"id":"us-or/ors-320.012","jurisdiction":"us-or","citation":"ORS 320.012","heading":"Increase in tax when net receipts exceed specified amounts; rules.","body":"(1) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $104,000, the tax imposed under ORS 320.011 shall be increased by an additional $50 for each device at the location.\n      (2) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $260,000, the tax imposed under ORS 320.011 and subsection (1) of this section shall be increased by an additional $75 for each device at the location.\n      (3) The department may adopt rules defining the term “location” for purposes of this section.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 320 — Miscellaneous Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors320.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2dc9a12cd585f6e19115e0322d9e56252463430a44998e64a7f4f9b622cc22c2","source_id":"us-or","stale":false,"prev":"us-or/ors-320.011","next":"us-or/ors-320.013"},"notice":"GroundRules: Original legal text. Not legal advice."}