ORS 320.365: Department of Revenue to collect local transient lodging taxes on local not regional level; rules.

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ORS sections in this chapter were amended or repealed by the Legislative Assembly during its 2025 special session. See the table of ORS sections amended or repealed during the 2025 special session: 2025 ss A&R Tables New sections of law were enacted by the Legislative Assembly during its 2025 special session and pertain to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) The Department of Revenue shall collect the local transient lodging taxes that the department collects for units of local government, pursuant to agreements entered into under ORS 305.620, on a local level rather than a regional level. (2) The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2] TRANSPORTATION PRESERVATION AND MODERNIZATION TAXES (Transportation Project Taxes)

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