ORS 320.013: Additional tax for Oregon Youth Corps.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Currentness notice:

ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to or are likely to be compiled in this ORS

(1) In addition to the excise tax imposed by ORS 320.011, an excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be $10 for each amusement device operated during the tax year. (2) All moneys received from the tax imposed under subsection (1) of this section, not including penalties, shall be paid by the Department of Revenue into the State Treasury quarterly and are continuously appropriated to the Higher Education Coordinating Commission to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 660.450 to 660.463. [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5; 2025 c.36 §11]

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html