2011 ORS § 320.315¹
Due date and form of returns
- • payment of tax
(1) Every transient lodging provider is responsible for collecting the tax imposed under ORS 320.305 (Rate of tax) and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form of the return required by this section. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return is required under subsection (1) of this section, the transient lodging provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2003 c.818 §4]