Oregon Code § 320.345·Enacted ·Last updated March 01, 2026
Statute Text
Collector reimbursement charges.
(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 tax collector to retain a collection reimbursement charge on that tax,
may not decrease the rate of the collection reimbursement charge.
(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 tax collector to retain a
collection reimbursement charge of at least five percent of all collected local
transient lodging tax revenues. The unit of local government may increase the
rate of the collection reimbursement charge.
(3) A unit of
local government that increases a local transient lodging tax on or after
January 1, 2001, shall allow a transient lodging tax collector to retain a
collection reimbursement charge of at least five percent of all collected local
transient lodging tax revenues, including revenues that would have been
collected without the increase. The unit of local government may increase the
rate of the collection reimbursement charge.
(4) A unit of
local government may not offset the loss of local transient lodging tax
revenues caused by collection reimbursement charges allowed under 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 tax collectors or tourism
promotion agencies that are funded by the local transient lodging tax. [2003
c.818 §10; 2013 c.610 §11]