Oregon § 320.315 Due date and form of returns; payment of tax

Oregon Statutes

§ 320.315 — Due date and form of returns; payment of tax

Oregon § 320.315

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.315 (Due date and form of returns; 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. § 320.315 (2026).

Text

(1)(a) Every transient lodging tax collector is responsible for collecting the tax imposed under ORS 320.305 and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the quarter to which the return relates.

(b)The department shall prescribe the form of the return required by this section. The rules of the department shall require that returns be made under penalties for false swearing.

(2)When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the department at the time fixed for filing returns.

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(1)(a) Every transient lodging tax collector is responsible for collecting the tax imposed under ORS 320.305 and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the quarter to which the return relates.
(b) The department shall prescribe the form of the return required by this section. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the department at the time fixed for filing returns.