ORS 320.305¹
Rate and computation of tax
  • total retail price
  • when tax due
  • collector reimbursement

(1)(a) A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging.

(b)(A) The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.

(B) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.

(2) The tax imposed under this section becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.

(3)(a) The tax shall be collected by the transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of the transient lodging, or a transient lodging intermediary described in ORS 320.300 (Definitions for ORS 320.300 to 320.365) (12)(c), as applicable.

(b) The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under this subsection.

(4) The tax imposed under this section is in addition to and not in lieu of any local transient lodging tax. [2003 c.818 §2; 2013 c.610 §4; 2016 c.102 §§1,3; 2018 c.34 §§7,8; 2019 c.498 §§1,2]

Note: The amendments to 320.305 (Rate and computation of tax) by section 3, chapter 102, Oregon Laws 2016, apply to consideration rendered on or after July 1, 2020, for the sale, service or furnishing of transient lodging. See section 4, chapter 102, Oregon Laws 2016. The text that applies to consideration rendered until July 1, 2020, including amendments by section 7, chapter 34, Oregon Laws 2018, and section 1, chapter 498, Oregon Laws 2019, is set forth for the user’s convenience.

320.305 (Rate and computation of tax). (1)(a) A tax of 1.8 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging.

(b)(A) The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.

(B) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.

(2) The tax imposed under this section becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.

(3)(a) The tax shall be collected by the transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of the transient lodging, or a transient lodging intermediary described in ORS 320.300 (Definitions for ORS 320.300 to 320.365) (12)(c), as applicable.

(b) The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under this subsection.

(4) The tax imposed under this section is in addition to and not in lieu of any local transient lodging tax.

Chapter 320

Notes of Decisions

Amuse­ment device tax is privilege tax, and not prop­erty tax subject to limita­tions of sec­tion 11b, Article XI of Oregon Constitu­tion. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

1 Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­html (2019) (last ac­cessed May 16, 2020).
 
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.
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