Oregon § 320.355 Computation of tax; total retail price; when tax due

Oregon Statutes

§ 320.355 — Computation of tax; total retail price; when tax due

Oregon § 320.355

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.355 (Computation of tax; total retail price; when tax due) 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. § 320.355 (2026).

Text

(1)(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.

(b)The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.

(2)The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.

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(1)(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.
(b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.
(2) The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.