OAR 150-320-0060: Lodging Tax Information Sharing with Local Governments

(1) The Department of Revenue and units of local government will exchange transient lodging tax information quarterly as authorized in ORS 320.332. (2)(a) A unit of local government may receive access to information received by the department under ORS 320.305 to 320.340 upon written request. The request must be on the form provided by the department. (b) By submitting the written request, the unit of local government agrees this is a reciprocal exchange of transient lodging tax information. (3) The unit of local government will comply with the Department of Administrative Services Statewide Information Security Standards. (4) A unit of local government that receives state transient lodging tax information is required to notify the state transient lodging taxpayers, in the event that there is a breach of the local government’s computer as required in ORS 646A.604. (5) The unit of local government may use state transient lodging tax information described in ORS 320.332 for the administration of the local transient lodging tax. Unlawful use of the information is prohibited as a violation of ORS 314.835 and ORS 320.332. Such use will terminate participation in the transient lodging tax information exchange. Conditions of the termination will be determined on a case by case basis. (6) The unit of local government will limit access to the state transient lodging tax information to those officers, employees, and agents with a need to know in order to perform their duties. (7)(a) The unit of local government will provide the department with valid secrecy certificates signed by all officers, employees, and agents who may have access to the state transient lodging tax information before the department will allow access. (b) To maintain compliance with ORS 320.332, the unit of local government must provide the department with the valid signed secrecy certificates within 30 days for all newly hired officers, employees, and agents who may have access to the state transient lodging tax information. (c) The secrecy certificate must be on a form provided by the department and must be renewed annually. (8)(a) The department will provide the unit of local government a limited number of accesses for the purpose of exchanging transient lodging tax information. (b) The unit of local government must electronically access their account to download the state transient lodging tax information and upload the local government’s transient lodging tax information using a template provided by the department. (c) The file will remain available until it is replaced with the next quarterly file. (9) The unit of local government must submit a written request to cease participation in the transient lodging tax information exchange on a form prescribed by the department unless automatically terminated by a violation of any provision of this rule.