USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 320 Miscellaneous Taxes
As used in ORS
320.005 to 320.150, unless the context requires otherwise:

(1) “Amusement device” means a video lottery game terminal,
including but not limited to any electronic, mechanical-electronic or
nonmechanical device that:

(a) Displays a ticket through the use of a video display screen;

(b) Is available for consumer play upon the payment of
consideration;

(c) Determines winners through the element of chance; and

(d) Displays possible prizes on the device.

(2) “Department” means the Department of Revenue.

(3) “Net receipts” has the meaning given the term “net receipts
from video lottery games” under ORS 461.547.

(4) “Operate” means to make an amusement device available for use
by the public for gain, benefit or advantage.

(5)(a) “Person” means every individual, partnership (limited or
not), corporation (for-profit or not-for-profit), company, cooperative,
joint stock company, joint venture, firm, business trust, association,
organization, institution, club, society, receiver, assignee, trustee in
bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal
representative or any group of individuals acting as a unit, whether
mutual, cooperative, fraternal, nonprofit or otherwise.

(b) “Person” includes this or another state, a municipal
corporation, quasi-municipal corporation or political subdivision of this
or another state, and the agencies, departments and institutions of this
or another state, irrespective of the nature of the activities engaged in
or functions performed, but does not include the United States or a
foreign government or any agency, department or instrumentality of the
United States or of any foreign government.

(6) “Tax year” means a period of 12 months beginning July 1 and
ending the following June 30. [1957 c.384 §2; 1975 c.651 §1; 1985 c.476
§1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91] (1) An excise tax is
imposed upon every person for the privilege of operating an amusement
device within this state. The tax shall be imposed as provided in
subsection (2) of this section and ORS 320.012.

(2) The tax shall be $125 for operating an amusement device during
the tax year.

(3) If an amusement device is not in operation in each quarter of
the tax year, the tax imposed under this section shall be prorated, based
on the number of calendar quarters in which the amusement device was
operating for one day or more.

(4) The tax imposed by this section is in addition to all other
excises, taxes, fees or other charges and shall not be used to reduce
amounts otherwise accruing to the State Lottery Fund under contracts or
agreements with lottery operators or retailers or in any other manner.
[1991 c.459 §269 (enacted in lieu of 320.010); 1993 c.803 §2; 1999 c.501
§2](1) If at any point during the tax year, net receipts from one or
more amusement devices operating at a single location exceed $104,000,
the tax imposed under ORS 320.011 shall be increased by an additional $50
for each device at the location.

(2) If at any point during the tax year, net receipts from one or
more amusement devices operating at a single location exceed $260,000,
the tax imposed under ORS 320.011 and subsection (1) of this section
shall be increased by an additional $75 for each device at the location.

(3) The department may adopt rules defining the term “location” for
purposes of this section. [1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3;
1999 c.501 §3] (1) In
addition to the excise tax imposed by ORS 320.011, an excise tax is
imposed upon every person for the privilege of operating an amusement
device within this state. The tax shall be $10 for each amusement device
operated during the tax year.

(2) All moneys received from the tax imposed under subsection (1)
of this section, not including penalties, shall be paid by the Department
of Revenue into the State Treasury quarterly and are continuously
appropriated to pay the expenses of the state and local programs of the
Oregon Youth Conservation Corps established under ORS 418.650 to 418.663.
[1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4] (1) If an
amusement device was in operation before July 1 of the tax year and is to
be operating on July 1 of the tax year, the excise tax imposed under ORS
320.011 and 320.013 shall be due on June 30 preceding the tax year.

(2) If an amusement device begins operating at a location on or
after July 1 of the tax year, the excise tax imposed under ORS 320.011
and 320.013 shall be due on the day the amusement device begins operating.

(3) If additional taxes are due under ORS 320.012, the additional
taxes shall be due on the 14th day after the close of the calendar
quarter in which the net receipts from amusement devices operating at a
location equal or exceed the level at which the additional taxes are due.

(4) If taxes imposed under ORS 320.011 or 320.013 have been paid
for operating an amusement device that, during the tax year, is taken out
of operation as the result of being replaced by another amusement device,
the taxes that have been paid for the amusement device that has been
taken out of operation shall be taken into account in determining any
taxes due on the replacement amusement device.

(5) The Department of Revenue may not refund any amusement device
tax to an amusement device taxpayer who, at the time of payment, was
responsible for the payment of the tax and who subsequently is no longer
the person responsible for the payment of the tax. [1999 c.501 §5]     320.075 Joint and several liability for tax; late payment penalty.
(1) Each person responsible by law or contract for the operation of an
amusement device in this state, together with any officer or partner
thereof, shall be liable jointly and severally for the taxes imposed
under ORS 320.005 to 320.150 and for any penalties arising under ORS
320.005 to 320.150.

(2) If an amusement device is operated in this state without a tax
imposed by ORS 320.005 to 320.150 having been paid on or before 30 days
after the date the tax is due, a penalty of $200 shall be imposed.

(3) The penalty imposed in subsection (2) of this section shall be
waived if the sole reason the tax was not paid is because of the failure
of the Oregon State Lottery to act under the agreement described in ORS
320.150. [1999 c.501 §6; 2005 c.94 §92] (1) If any tax
or penalty imposed by ORS 320.005 to 320.150 is not paid as required by
ORS 320.005 to 320.150 within 30 days after the date that the written
notice and demand for payment required under ORS 305.895 is mailed, the
Department of Revenue shall issue a warrant directed to the sheriff of
any county of the state commanding the sheriff to levy upon and sell the
real and personal property of the person or persons named in the warrant
and liable for the tax found within the county, for the payment of the
amount thereof with the added penalty and the cost of executing the
warrant, and to return the warrant to the department and pay to it the
money collected by virtue thereof by a time to be therein specified not
more than 30 days from the date of the warrant. A copy of the warrant
shall be mailed or delivered to the taxpayer by the department at the
taxpayer’s last-known address.

(2) The sheriff shall, within five days after the receipt of the
warrant, record with the clerk of the county a copy thereof. Thereupon
the clerk shall enter in the County Clerk Lien Record the names of the
persons mentioned in the warrant, and the amount of the tax and penalty
for which the warrant is issued and the date when such copy is recorded.
Thereupon the amount of the warrant so recorded shall become a lien upon
the title to any interest in real property or personal property of the
persons against whom it is issued in the same manner as a judgment that
creates a judgment lien under ORS chapter 18. The sheriff shall thereupon
proceed upon the same in all respects, with like effect and in the manner
prescribed by law in respect to execution issued against property upon
judgment of a court of record, and the sheriff is entitled to the same
fees for services in executing the warrant to be collected in the same
manner. If a warrant is returned not satisfied in full, the department
shall have the same remedies to enforce the claim for taxes as if the
people of the state had recovered judgment for the amount of the tax.
[Amended by 1981 c.677 §7; 1983 c.696 §13; 1985 c.761 §16; 1989 c.625
§77; 2003 c.576 §202; 2005 c.94 §93] (1) All moneys received from
the taxes imposed under ORS 320.011 and 320.012, including penalties,
shall be paid by the Department of Revenue in the following manner:

(a) Seventy-five percent (75%) of the moneys shall be credited,
appropriated or remitted as follows:

(A) Forty-three and two-tenths percent (43.2%) thereof shall be
credited to the General Fund to be available for payment of general
governmental expenses.

(B) Nine and seven-tenths percent (9.7%) is continuously
appropriated to pay the expenses of state and local programs of the
Oregon Youth Conservation Corps established under ORS 418.650 to 418.663.

(C) Forty-seven and one-tenth percent (47.1%) thereof shall be
remitted to the county treasurers of the several counties of the state.
Each county shall receive such share of the moneys as its population,
determined by the State Board of Higher Education, bears to the total
population of the counties of the state, as determined by the census last
preceding such apportionment.

(b) Twenty-five percent (25%) of the moneys shall be continuously
appropriated to pay the expenses of the state and local programs of the
Oregon Youth Conservation Corps established under ORS 418.650 to 418.663.

(2) All revenues received under this section by the treasurers of
the several counties shall be placed in the general fund of each county
to be expended by the county courts or the board of county commissioners
of the several counties for general governmental expenses. [Amended by
1959 c.143 §1; 1963 c.644 §3; 1967 c.323 §1; 1969 c.230 §1; 1989 c.786
§3; 1991 c.459 §272e; 1993 c.803 §11; 1995 c.259 §3; 1999 c.501 §7] The Department of Revenue may adopt rules necessary
for the administration and enforcement of ORS 320.005 to 320.150.
[Amended by 1991 c.459 §272b; 2005 c.94 §94] (1) The Department of Revenue may
employ the agents necessary for the administration and enforcement of ORS
320.005 to 320.150. Agents of the department charged with the enforcement
of ORS 320.005 to 320.150 have all the power and authority of police
officers in the performance of such duties.

(2) The Oregon State Lottery and the agents and employees of the
Oregon State Lottery may not be considered agents of the department
charged with the enforcement of ORS 320.005 to 320.150. [Amended by 1999
c.501 §8; 2005 c.94 §95]The state police, sheriffs, constables, police and
other law enforcement officers within the State of Oregon shall enforce
all provisions of ORS 320.005 to 320.150 and shall assist the Department
of Revenue. [Amended by 2005 c.94 §96]Nothing in ORS 320.005 to 320.150 shall be construed as
licensing, authorizing or legalizing the ownership, possession, display
or operation, in violation of any law of this state, of any amusement
device. [Amended by 1993 c.270 §64; 1993 c.803 §14; 2005 c.94 §97]The Department of Revenue and the Oregon State Lottery
Commission shall enter into an agreement pursuant to which the Oregon
State Lottery shall assist the department in the collection of excise
taxes imposed under ORS 320.005 to 320.150 on amusement devices operated
under the authority of the Oregon State Lottery Commission pursuant to
ORS 461.215 and 461.217 and any other functions of the department under
ORS 320.005 to 320.150 as may be provided under the agreement. The
agreement is not intended to preclude performance by the department of
collection functions as from time to time may be required, nor is the
agreement intended to preclude the performance of functions by the Oregon
State Lottery, under less formal arrangements made with the department,
with respect to the tax imposed under ORS 320.005 to 320.150 if the
functions are not specifically mentioned in the agreement. The collection
of taxes under ORS 320.005 to 320.150 by the Oregon State Lottery does
not render the Oregon State Lottery or the agents and employees of the
Oregon State Lottery responsible for collection of the tax. [1993 c.803
§13; 1999 c.501 §9; 2005 c.94 §98]


As used in ORS
320.300 to 320.350:

(1) “Collection reimbursement charge” means the amount a transient
lodging provider may retain as reimbursement for the costs incurred by
the provider in collecting and reporting a transient lodging tax and in
maintaining transient lodging tax records.

(2) “Conference center” means a facility that:

(a) Is owned or partially owned by a unit of local government, a
governmental agency or a nonprofit organization; and

(b) Meets the current membership criteria of the International
Association of Conference Centers.

(3) “Convention center” means a new or improved facility that:

(a) Is capable of attracting and accommodating conventions and
trade shows from international, national and regional markets requiring
exhibition space, ballroom space, meeting rooms and any other associated
space, including but not limited to banquet facilities, loading areas and
lobby and registration areas;

(b) Has a total meeting room and ballroom space between one-third
and one-half of the total size of the center’s exhibition space;

(c) Generates a majority of its business income from tourists;

(d) Has a room-block relationship with the local lodging industry;
and

(e) Is owned by a unit of local government, a governmental agency
or a nonprofit organization.

(4) “Local transient lodging tax” means a tax imposed by a unit of
local government on the sale, service or furnishing of transient lodging.

(5) “State transient lodging tax” means the tax imposed under ORS
320.305.

(6) “Tourism” means economic activity resulting from tourists.

(7) “Tourism promotion” means any of the following activities:

(a) Advertising, publicizing or distributing information for the
purpose of attracting and welcoming tourists;

(b) Conducting strategic planning and research necessary to
stimulate future tourism development;

(c) Operating tourism promotion agencies; and

(d) Marketing special events and festivals designed to attract
tourists.

(8) “Tourism promotion agency” includes:

(a) An incorporated nonprofit organization or governmental unit
that is responsible for the tourism promotion of a destination on a
year-round basis.

(b) A nonprofit entity that manages tourism-related economic
development plans, programs and projects.

(c) A regional or statewide association that represents entities
that rely on tourism-related business for more than 50 percent of their
total income.

(9) “Tourism-related facility”:

(a) Means a conference center, convention center or visitor
information center; and

(b) Means other improved real property that has a useful life of 10
or more years and has a substantial purpose of supporting tourism or
accommodating tourist activities.

(10) “Tourist” means a person who, for business, pleasure,
recreation or participation in events related to the arts, heritage or
culture, travels from the community in which that person is a resident to
a different community that is separate, distinct from and unrelated to
the person’s community of residence, and that trip:

(a) Requires the person to travel more than 50 miles from the
community of residence; or

(b) Includes an overnight stay.

(11) “Transient lodging” means:

(a) Hotel, motel and inn dwelling units that are used for temporary
overnight human occupancy;

(b) Spaces used for parking recreational vehicles or erecting tents
during periods of human occupancy; or

(c) Houses, cabins, condominiums, apartment units or other dwelling
units, or portions of any of these dwelling units, that are used for
temporary human occupancy.

(12) “Unit of local government” has the meaning given that term in
ORS 190.003.

(13) “Visitor information center” means a building, or a portion of
a building, the main purpose of which is to distribute or disseminate
information to tourists. [Formerly 305.824; 2005 c.187 §1]Note: Section 4, chapter 187, Oregon Laws 2005, provides:

Sec. 4. Section 3 of this 2005 Act [320.308] and the amendments to
ORS 320.300 by section 1 of this 2005 Act apply to transient lodging tax
reporting periods beginning on or after January 1, 2006. [2005 c.187 §4]Note: 320.300 to 320.350 were enacted into law by the Legislative
Assembly but were not added to or made a part of ORS chapters 305 to 324
or any series therein by legislative action. See Preface to Oregon
Revised Statutes for further explanation. The Department of Revenue
may by rule define “dwelling unit,” “nonprofit facility,” “temporary
human occupancy” and other terms for purposes of ORS 320.300 to 320.350.
[2005 c.187 §5]Note: See second note under 320.300.(State Transient Lodging Tax) (1) A tax of one
percent is imposed on any consideration rendered for the sale, service or
furnishing of transient lodging. The tax imposed by this subsection shall
be in addition to and not in lieu of any local transient lodging tax. The
tax shall be collected by the transient lodging provider.

(2) The transient lodging provider shall withhold five percent of
the amount the provider collects under subsection (1) of this section for
the purpose of reimbursing the provider for the cost of tax collection,
record keeping and reporting. [2003 c.818 §2]Note: See second note under 320.300. The following are exempt from the state
transient lodging tax:

(1) A dwelling unit in a hospital, health care facility, long term
care facility or any other residential facility that is licensed,
registered or certified by the Department of Human Services;

(2) A dwelling unit in a facility providing treatment for drug or
alcohol abuse or providing mental health treatment;

(3) A dwelling unit that is used by members of the general public
for temporary human occupancy for fewer than 30 days per year;

(4) A dwelling unit, the consideration for which is funded through
a contract with a government agency and the purpose of which is to
provide emergency or temporary shelter;

(5) A dwelling unit at a nonprofit youth or church camp, nonprofit
conference center or other nonprofit facility; or

(6) A dwelling unit that is leased or otherwise occupied by the
same person for a consecutive period of 30 days or more during the year.
The requirements of this subsection are satisfied even if the physical
dwelling unit changes during the consecutive period, if:

(a) All dwelling units occupied are within the same facility; and

(b) The person paying consideration for the transient lodging is
the same person throughout the consecutive period. [2005 c.187 §3]Note: See notes under 320.300.Note: 320.308 was added to and made a part of 320.300 to 320.350 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. Every transient lodging provider
responsible for collecting the tax imposed by ORS 320.305 shall keep
records, render statements and comply with rules adopted by the
Department of Revenue with respect to the tax. The records and statements
required by this section must be sufficient to show whether there is a
tax liability under ORS 320.305. [2003 c.818 §3]Note: See second note under 320.300. (1) Every
transient lodging provider 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 during the quarter. 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 subsection (1) of this section,
the transient lodging provider required to make the return shall remit
the tax due to the department at the time fixed for filing the return.
[2003 c.818 §4]Note: See second note under 320.300. If the amount paid by the transient lodging
provider to the Department of Revenue under ORS 320.315 exceeds the
amount of tax payable, the department shall refund the amount of the
excess with interest thereon at the rate established under ORS 305.220
for each month or fraction of a month from the date of payment of the
excess until the date of the refund. A refund may not be made to a
transient lodging provider who fails to claim the refund within two years
after the due date for filing the return to which the claim for refund
relates. [2003 c.818 §5]Note: See second note under 320.300. (1) Every transient
lodging provider required to collect the tax imposed by ORS 320.305 shall
be deemed to hold the amount collected in trust for the State of Oregon
and for payment to the Department of Revenue in the manner and at the
time provided by ORS 320.315.

(2) At any time the transient lodging provider required to collect
the tax fails to remit any amount deemed to be held in trust for the
State of Oregon, the department may enforce collection by the issuance of
a distraint warrant for the collection of the delinquent amount and all
penalties, interest and collection charges accrued thereon. The warrant
shall be issued, docketed and proceeded upon in the same manner and shall
have the same force and effect as is prescribed with respect to warrants
for the collection of delinquent income taxes. [2003 c.818 §6]Note: See second note under 320.300. Unless the
context requires otherwise, the provisions of ORS chapters 305, 314 and
316 as to the audit and examination of reports and returns,
confidentiality of reports and returns, determination of deficiencies,
assessments, claims for refunds, penalties, interest, jeopardy
assessments, warrants, conferences and appeals to the Oregon Tax Court,
and procedures relating thereto, apply to ORS 320.305 to 320.340, the
same as if the tax were a tax imposed upon or measured by net income. All
such provisions apply to the taxpayer liable for the tax and to the
transient lodging provider required to collect the tax. As to any amount
collected and required to be remitted to the Department of Revenue, the
tax shall be considered a tax upon the transient lodging provider
required to collect the tax and that provider shall be considered a
taxpayer. [2003 c.818 §7]Note: See second note under 320.300. All moneys received by the
Department of Revenue pursuant to ORS 320.305 to 320.340, and interest
thereon, shall be paid to the State Treasurer to be held in a suspense
account established under ORS 293.445. After the payment of refunds:

(1) Moneys necessary to reimburse the Department of Revenue for the
actual costs incurred by the department in administering the state
transient lodging tax, not to exceed two percent of state transient
lodging tax collections, are continuously appropriated to the department;
and

(2) The balance of the moneys received shall be transferred to the
account of the Oregon Tourism Commission established under ORS 285A.274.
The moneys transferred under this subsection are continuously
appropriated to the Oregon Tourism Commission for the purposes set forth
in ORS 285A.274. [2003 c.818 §8]Note: See second note under 320.300. (1) Public records of
moneys received by the Department of Revenue pursuant to ORS 320.305 to
320.340 are exempt from disclosure under ORS 192.410 to 192.505. Nothing
in this section shall limit the use that can be made of such information
for regulatory purposes or its use and admissibility in any enforcement
proceedings.

(2) If a conflict is found to exist between subsection (1) of this
section and ORS 314.835, ORS 314.835 controls. [2003 c.818 §8a]Note: See second note under 320.300.(Local Transient Lodging Taxes) (1) On
or after January 1, 2001, a unit of local government that imposed a local
transient lodging tax on December 31, 2000, and allowed a transient
lodging provider to retain a collection reimbursement charge on that tax,
may not decrease the percentage of local transient lodging taxes that is
used to fund collection reimbursement charges.

(2) A unit of local government that imposes a new local transient
lodging tax on or after January 1, 2001, shall allow a transient lodging
provider to retain a collection reimbursement charge of at least five
percent of all collected local transient lodging tax revenues. The
percentage of the collection reimbursement charge may be increased by the
unit of local government.

(3) A unit of local government that increases a local transient
lodging tax on or after January 1, 2001, shall allow a transient lodging
provider to retain a collection reimbursement charge of at least five
percent of all collected local transient lodging tax revenues. The
collection reimbursement charge shall apply to all collected local
transient lodging tax revenues, including revenues that would have been
collected without the increase. The percentage of the collection
reimbursement charge may be increased by the unit of local government.

(4) A unit of local government may not offset the loss of local
transient lodging tax revenues caused by collection reimbursement charges
required by this section by:

(a) Increasing the rate of the local transient lodging tax;

(b) Decreasing the percentage of total local transient lodging tax
revenues used to fund tourism promotion or tourism-related facilities; or

(c) Increasing or imposing a new fee solely on transient lodging
providers or tourism promotion agencies that are funded by the local
transient lodging tax. [2003 c.818 §10]Note: See second note under 320.300.(1) Except as provided in this section, a
unit of local government that imposes a tax on the rental of privately
owned camping or recreational vehicle spaces shall, regardless of a
schedule imposed by the unit of local government for remitting tax
receipts, allow a transient lodging provider to hold the tax collected
until the amount of money held by the provider equals or exceeds $100.

(2) Once the amount held by a transient lodging provider equals or
exceeds $100, or by December 31 of each year if the $100 threshold is not
met, the provider shall remit the tax collected at the next following
reporting period established by the unit of local government for payment
of the tax.

(3) A unit of local government may not assess any penalty or
interest against a transient lodging provider that withholds payments
pursuant to this section. [2005 c.610 §4]Note: Section 5, chapter 610, Oregon Laws 2005, provides:

Sec. 5. Section 4 of this 2005 Act [320.347] applies to taxes
collected by transient lodging providers on or after the effective date
of this 2005 Act [January 1, 2006]. [2005 c.610 §5]Note: See second note under 320.300.(1) A unit of local government that did not impose a local
transient lodging tax on July 1, 2003, may not impose a local transient
lodging tax on or after July 2, 2003, unless the imposition of the local
transient lodging tax was approved on or before July 1, 2003.

(2) A unit of local government that imposed a local transient
lodging tax on July 1, 2003, may not increase the rate of the local
transient lodging tax on or after July 2, 2003, to a rate that is greater
than the rate in effect on July 1, 2003, unless the increase was approved
on or before July 1, 2003.

(3) A unit of local government that imposed a local transient
lodging tax on July 1, 2003, may not decrease the percentage of total
local transient lodging tax revenues that are actually expended to fund
tourism promotion or tourism-related facilities on or after July 2, 2003.
A unit of local government that agreed, on or before July 1, 2003, to
increase the percentage of total local transient lodging tax revenues
that are to be expended to fund tourism promotion or tourism-related
facilities, must increase the percentage as agreed.

(4) Notwithstanding subsections (1) and (2) of this section, a unit
of local government that is financing debt with local transient lodging
tax revenues on November 26, 2003, must continue to finance the debt
until the retirement of the debt, including any refinancing of that debt.
If the tax is not otherwise permitted under subsection (1) or (2) of this
section, at the time of the debt retirement:

(a) The local transient lodging tax revenue that financed the debt
shall be used as provided in subsection (5) of this section; or

(b) The unit of local government shall thereafter eliminate the new
tax or increase in tax otherwise described in subsection (1) or (2) of
this section.

(5) Subsections (1) and (2) of this section do not apply to a new
or increased local transient lodging tax if all of the net revenue from
the new or increased tax, following reductions attributed to collection
reimbursement charges, is used consistently with subsection (6) of this
section to:

(a) Fund tourism promotion or tourism-related facilities;

(b) Fund city or county services; or

(c) Finance or refinance the debt of tourism-related facilities and
pay reasonable administrative costs incurred in financing or refinancing
that debt, provided that:

(A) The net revenue may be used for administrative costs only if
the unit of local government provides a collection reimbursement charge;
and

(B) Upon retirement of the debt, the unit of local government
reduces the tax by the amount by which the tax was increased to finance
or refinance the debt.

(6) At least 70 percent of net revenue from a new or increased
local transient lodging tax shall be used for the purposes described in
subsection (5)(a) or (c) of this section. No more than 30 percent of net
revenue from a new or increased local transient lodging tax may be used
for the purpose described in subsection (5)(b) of this section. [2003
c.818 §11]Note: See second note under 320.300.PENALTIESViolation of any provision of ORS 320.005 to
320.150 by any person is punishable, upon conviction, by a fine of not
more than $500, or by imprisonment in the county jail for not more than
six months, or by both. Justice courts have concurrent jurisdiction with
the circuit courts of any prosecution provided for in this subsection.
[Amended by 1955 c.574 §7; 1971 c.743 §356; 1999 c.501 §10; 2005 c.94 §99]

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