2013 ORS § 320.310¹
Records and statements

Every transient lodging tax collector shall keep records, render statements and comply with rules adopted by the Department of Revenue with respect to the tax imposed under ORS 320.305 (Rate and computation of 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 and computation of tax). [2003 c.818 §3; 2013 c.610 §5]