2011 ORS § 320.310¹
Records and statements

Every transient lodging provider responsible for collecting the tax imposed by ORS 320.305 (Rate of tax) shall keep records, render statements and comply with rules adopted by the Department of Revenue with respect to the tax. The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 320.305 (Rate of tax). [2003 c.818 §3]