ORS 320.357: Exemption of military facilities used for temporary occupancy.
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ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to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
Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by: (1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or (2) Employees or agents of the department. [2021 c.525 §47]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors320.html