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Or. Rev. Stat. § 320.365

Department of Revenue to collect local transient lodging taxes on local not regional level; rules

Oregon · Oregon Revised Statutes Chapter 320 — Miscellaneous Taxes · Status: effective

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Or. Rev. Stat. § 320.365, Department of Revenue to collect local transient lodging taxes on local not regional level; rules, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496419
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(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 Project Taxes)