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
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Local Construction Taxes

§ 320.170 Restriction on construction tax imposed by school district
§ 320.171 Restriction on construction tax imposed by local government, local service district or special government body
§ 320.173 Exemptions
§ 320.176 Limitations
§ 320.179 School district resolutions
§ 320.183 Long-term facilities plan for capital improvements
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Transient Lodging Taxes

§ 320.300 Definitions for ORS 320.300 to 320.350
§ 320.302 Certain terms definable by rule
§ 320.305 Rate and computation of tax
§ 320.308 Exemptions
§ 320.310 Records and statements
§ 320.315 Due date and form of returns
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Source:
Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2017) (last ac­cessed Mar. 30, 2018).