Distribution of revenues
All moneys received by the Department of Revenue pursuant to ORS 320.305 (Rate of tax) to 320.340 (Exemption from public records law), and interest thereon, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460). After the payment of refunds:
(1) Moneys necessary to reimburse the Department of Revenue for the actual costs incurred by the department in administering the state transient lodging tax, not to exceed two percent of state transient lodging tax collections, are continuously appropriated to the department; and
(2) The balance of the moneys received shall be transferred to the account of the Oregon Tourism Commission established under ORS 284.131 (Commission account). The moneys transferred under this subsection are continuously appropriated to the Oregon Tourism Commission for the purposes set forth in ORS 284.131 (Commission account). [2003 c.818 §8]
Note: See note under 320.300 (Definitions for ORS 320.300 to 320.350).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information