OAR 150-320-0365: Administration of Local Lodging Taxes

Unless the context requires otherwise, the department will apply the same rules to administer local transient lodging taxes under agreements with local governments as are used in the administration of the state transient lodging tax program. See OAR 150-320-0040 to OAR 150-320-0060 for rules adopted under ORS 320.300 to 320.330. In addition, the provisions of rules adopted pursuant to ORS Chapters 305, 314, or 320 as to the audit and examination of reports and 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 penalties related thereto, and the procedures relating thereto, apply to the determination of taxes, penalty, and interest under local transient lodging taxes statutes and ordinances.