Oregon Revised Statutes Chapter 320 § 320.355 — Computation of tax; total retail price; when tax due
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.355·Enacted ·Last updated March 01, 2026
Statute Text
Computation of tax; total retail price; when tax due.
(1)(a) A local transient lodging
tax must be computed on the total retail price, including all charges other
than taxes, paid by a person for occupancy of the transient lodging.
(b) The total
retail price paid by a person for occupancy of transient lodging that is part
of a travel package may be determined by reasonable and verifiable standards
from books and records kept in the ordinary course of the transient lodging tax
collectors business.
(2) The local
transient lodging tax becomes due when the occupancy of the transient lodging
with respect to which the tax is imposed ends. [2018 c.34 §5; 2019 c.498 §4]
Plain English Explanation
This Oregon statute addresses Computation of tax; total retail price; when tax due. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.355
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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