Oregon Revised Statutes Chapter 320 § 320.365 — Department of Revenue to collect local transient lodging taxes on local not
Oregon Revised Statutes Chapter 320 ·
Oregon Code § 320.365·Enacted ·Last updated March 01, 2026
Statute Text
Department of Revenue to collect local transient lodging taxes on local not
regional level; rules.
(1) The Department of Revenue shall collect the local transient lodging taxes
that the department collects for units of local government, pursuant to
agreements entered into under ORS 305.620, on a local level rather than a
regional level.
(2) The
department shall adopt rules for purposes of implementing this section. [2019
c.600 §2]
TRANSPORTATION
PRESERVATION AND MODERNIZATION TAXES
(Transportation Project
Taxes)
Plain English Explanation
This Oregon statute addresses Department of Revenue to collect local transient lodging taxes on local not
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 320.365
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Department of Revenue to collect local transient lodging taxes on local not
. Read the full statute text above for details.
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The formal citation is Oregon Code § 320.365. Use this format in legal documents and court filings.
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