Oregon Statutes

§ 320.365 — Department of Revenue to collect local transient lodging taxes on local not regional level; rules

Oregon § 320.365
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 320Miscellaneous Taxes

This text of Oregon § 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level; rules) 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. § 320.365 (2026).

Text

(1)The Department of Revenue shall collect the local transient lodging taxes that the department collects for units of local government, pursuant to agreements entered into under ORS 305.620, on a local level rather than a regional level.
(2)The department shall adopt rules for purposes of implementing this section. [2019 c.600 §2] (Transportation Project Taxes)

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Related

§ 305.620
Oregon § 305.620

Nearby Sections

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Bluebook (online)
Oregon § 320.365, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/320.365.