Oregon Revised Statutes Chapter 320 § 320.012 — Increase in tax when net receipts exceed specified amounts; rules
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.012·Enacted ·Last updated March 01, 2026
Statute Text
Increase in tax when net receipts exceed specified amounts; rules.
(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
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.012
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Increase in tax when net receipts exceed specified amounts; rules. Read the full statute text above for details.
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