ORS 320.355: Computation of tax; total retail price; when tax due.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to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)(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging. (b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business. (2) The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends. [2018 c.34 §5; 2019 c.498 §4]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html