Tax on government camping and recreational vehicle spaces
(1) If a local government, as defined by ORS 174.116 (“Local government” and “local service district” defined), imposes a tax on the rental of privately owned camping or recreational vehicle spaces, the local government shall also impose that tax on the rental of camping or recreational vehicle spaces that are owned by the state or a local government.
(2) Notwithstanding any timeline imposed by a local government for remitting tax receipts, a tax collected by the state or a local government pursuant to this section may be held by the collecting agency until the amount of money held by the agency equals or exceeds $100. Once the amount held by the collecting agency equals or exceeds $100, the agency shall remit the tax collected at the next following reporting period established by the local government for payment of the tax. A local government may not assess any penalty or interest against the state or a local government that withholds payments pursuant to this subsection. [1993 c.819 §1; 2005 c.610 §1]
Note: 390.232 (Tax on government camping and recreational vehicle spaces) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 390 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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