Chapter 320 Miscellaneous Taxes

Amusement Device Taxes

§ 320.005		Definitions for ORS 320.005 to 320.150
§ 320.011		Amusement device excise tax
§ 320.012		Increase in tax when net receipts exceed specified amounts
§ 320.013		Additional tax for Oregon Youth Conservation Corps
§ 320.016		When tax is due
§ 320.075		Joint and several liability for tax
§ 320.080		Procedure on failure to pay tax or penalty
§ 320.100		Distribution of tax receipts

Local Construction Taxes

§ 320.170		Construction taxes imposed by school district
§ 320.173		Exemptions
§ 320.176		Limitations
§ 320.179		School district resolutions
§ 320.183		Long-term facilities plan for capital improvements
§ 320.186		Payment of obligations
§ 320.189		Payment of taxes

Transient Lodging Taxes

(Definitions)

§ 320.300		Definitions for ORS 320.300 to 320.350
§ 320.302		Certain terms definable by rule

(State Transient Lodging Tax)

§ 320.305		Rate of tax
§ 320.308		Exemptions
§ 320.310		Records and statements
§ 320.315		Due date and form of returns
§ 320.320		Refunds
§ 320.325		Amounts held in trust
§ 320.330		Applicability of other provisions of tax law
§ 320.335		Distribution of moneys received

(Local Transient Lodging Taxes)

§ 320.345		Lodging provider collection reimbursement charges
§ 320.347		Alternative remittance of receipts from tax on camping and recreational vehicle spaces
§ 320.350		Tax moratorium

Penalties