Oregon § 320.303 Invoice to be provided upon payment of tax

Oregon Statutes

§ 320.303 — Invoice to be provided upon payment of tax

Oregon § 320.303

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.303 (Invoice to be provided upon payment of tax) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 320.303 (2026).

Text

(1)A transient lodging tax collector shall, upon payment, provide to the person that pays the consideration charged for occupancy of transient lodging an invoice, receipt or other similar document that clearly sets forth the sum of all transient lodging taxes charged for the occupancy of the transient lodging.

(2)The invoice, receipt or other similar document may be in any form that the transient lodging tax collector uses in the ordinary course of business. [2021 c.156 §2] (State Transient Lodging Tax)

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(1) A transient lodging tax collector shall, upon payment, provide to the person that pays the consideration charged for occupancy of transient lodging an invoice, receipt or other similar document that clearly sets forth the sum of all transient lodging taxes charged for the occupancy of the transient lodging.
(2) The invoice, receipt or other similar document may be in any form that the transient lodging tax collector uses in the ordinary course of business. [2021 c.156 §2]
(State Transient Lodging Tax)