Fee on use of dry cleaning solvent
(1) In addition to any other tax or fee imposed by law, a fee is imposed on the use of dry cleaning solvent at a dry cleaning facility within this state if:
(a) The purchaser or transferee of the solvent did not receive a bill or invoice showing the correct fee imposed under ORS 465.520 (Fee on sale or transfer of dry cleaning solvent) on the retail sale or transfer; or
(b) No fee was paid with respect to the retail sale or transfer and the purchaser or transferee had reason to believe that no fee would be paid.
(2) The fee imposed by this section equals the fee that should have been imposed on the retail sale or transfer of the dry cleaning solvent by ORS 465.520 (Fee on sale or transfer of dry cleaning solvent) less the fee, if any, shown on the bill or invoice. [1995 c.427 §11; 1999 c.59 §134]
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