Oregon § 390.232 Tax on government camping and recreational vehicle spaces

Oregon Statutes

§ 390.232 — Tax on government camping and recreational vehicle spaces

Oregon § 390.232

Vol.10

Title 31Highways, Roads, Bridges and Ferries

Ch. 390State and Local Parks; Recreation Programs;

This text of Oregon § 390.232 (Tax on government camping and recreational vehicle spaces) 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. § 390.232 (2026).

Text

(1)If a local government, as defined by ORS 174.116, imposes a tax on the rental of privately owned camping or recreational vehicle spaces, the local government shall also impose that tax on the rental of camping or recreational vehicle spaces that are owned by the state or a local government.

(2)Notwithstanding any timeline imposed by a local government for remitting tax receipts, a tax collected by the state or a local government pursuant to this section may be held by the collecting agency until the amount of money held by the agency equals or exceeds $100. Once the amount held by the collecting agency equals or exceeds $100, the agency shall remit the tax collected at the next following reporting period established by the local government for payment of the tax. A local government ma

Free access — add to your briefcase to read the full text and ask questions with AI

(1) If a local government, as defined by ORS 174.116, imposes a tax on the rental of privately owned camping or recreational vehicle spaces, the local government shall also impose that tax on the rental of camping or recreational vehicle spaces that are owned by the state or a local government.
(2) Notwithstanding any timeline imposed by a local government for remitting tax receipts, a tax collected by the state or a local government pursuant to this section may be held by the collecting agency until the amount of money held by the agency equals or exceeds $100. Once the amount held by the collecting agency equals or exceeds $100, the agency shall remit the tax collected at the next following reporting period established by the local government for payment of the tax. A local government may not assess any penalty or interest against the state or a local government that withholds payments pursuant to this subsection.