{"data":{"id":"us-or/ors-320.365","jurisdiction":"us-or","citation":"ORS 320.365","heading":"Department of Revenue to collect local transient lodging taxes on local not regional level; rules.","body":"(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.\n      (2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2]\nTRANSPORTATION PRESERVATION AND MODERNIZATION TAXES\n(Transportation Project Taxes)","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":"9319d6c5ab5e1e103910065b815300144cb7f52ef16851a3dbf00b8fe7a3a4fd","source_id":"us-or","stale":false,"prev":"us-or/ors-320.360","next":"us-or/ors-320.400"},"notice":"GroundRules: Original legal text. Not legal advice."}