ORS Chapter 320
Chapter 320 — MiscellaneousTaxes
2009 EDITION
MISCELLANEOUSTAXES
REVENUEAND TAXATION
AMUSEMENTDEVICE TAXES
320.005 Definitionsfor ORS 320.005 to 320.150
320.011 Amusementdevice excise tax; amount
320.012 Increasein tax when net receipts exceed specified amounts; rules
320.013 Additionaltax for Oregon Youth Conservation Corps
320.016 Whentax is due; replacing amusement devices
320.075 Jointand several liability for tax; late payment penalty
320.080 Procedureon failure to pay tax or penalty
320.100 Distributionof tax receipts
320.110 Rules
320.120 Employmentof agents
320.130 Lawenforcement officers to enforce tax and assist department
320.140 Taxdoes not legalize ownership, display or operation in violation of law
320.150 OregonState Lottery assistance in tax collection responsibilities
LOCALCONSTRUCTION TAXES
320.170 Constructiontaxes imposed by school district
320.173 Exemptions
320.176 Rates;limitations; adjustment by Department of Revenue
320.179 Schooldistrict resolutions; collections; requirements; rules
320.183 Long-termfacilities plan for capital improvements
320.186 Paymentof obligations
320.189 Paymentof taxes
TRANSIENTLODGING TAXES
(Definitions)
320.300 Definitionsfor ORS 320.300 to 320.350
320.302 Certainterms defined by rule
(StateTransient Lodging Tax)
320.305 Rateof tax; provider reimbursement
320.308 Exemptions
320.310 Recordsand statements
320.315 Duedate and form of returns; payment of tax
320.320 Refunds
320.325 Amountsheld in trust; enforcement
320.330 Applicabilityof other provisions of law
320.335 Distributionof revenues
320.340 Exemptionfrom public records law
(LocalTransient Lodging Taxes)
320.345 Lodgingprovider collection reimbursement charges
320.347 Alternativeremittance of receipts from tax on camping and recreational vehicle spaces
320.350 Taxmoratorium; exceptions; uses of revenues
PENALTIES
320.990 Penalties
AMUSEMENTDEVICE TAXES
320.005Definitions for ORS 320.005 to 320.150. 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 notlimited 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 lotterygames” under ORS 461.547.
(4)“Operate” means to make an amusement device available for use by the public forgain, 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 ofindividuals acting as a unit, whether mutual, cooperative, fraternal, nonprofitor otherwise.
(b)“Person” includes this or another state, a municipal corporation, quasi-municipalcorporation or political subdivision of this or another state, and theagencies, departments and institutions of this or another state, irrespectiveof the nature of the activities engaged in or functions performed, but does notinclude the United States or a foreign government or any agency, department orinstrumentality of the United States or of any foreign government.
(6)“Tax year” means a period of 12 months beginning July 1 and ending thefollowing 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]
320.010 [Amended by1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967 c.344 §7; 1975 c.651 §2; 1981c.677 §2; 1989 c.786 §1; repealed by 1991 c.459 §268 (320.011 enacted in lieuof 320.010)]
320.011Amusement device excise tax; amount. (1) An excise tax is imposed upon everyperson 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 ORS320.012.
(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, thetax imposed under this section shall be prorated, based on the number ofcalendar quarters in which the amusement device was operating for one day ormore.
(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 otherwiseaccruing to the State Lottery Fund under contracts or agreements with lotteryoperators or retailers or in any other manner. [1991 c.459 §269 (enacted inlieu of 320.010); 1993 c.803 §2; 1999 c.501 §2]
320.012Increase in tax when net receipts exceed specified amounts; rules. (1) If at anypoint during the tax year, net receipts from one or more amusement devicesoperating at a single location exceed $104,000, the tax imposed under ORS320.011 shall be increased by an additional $50 for each device at thelocation.
(2)If at any point during the tax year, net receipts from one or more amusementdevices operating at a single location exceed $260,000, the tax imposed underORS 320.011 and subsection (1) of this section shall be increased by anadditional $75 for each device at the location.
(3)The department may adopt rules defining the term “location” for purposes ofthis section. [1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3; 1999 c.501 §3]
320.013Additional tax for Oregon Youth Conservation Corps. (1) In additionto the excise tax imposed by ORS 320.011, an excise tax is imposed upon everyperson 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 theState Treasury quarterly and are continuously appropriated to pay the expensesof the state and local programs of the Oregon Youth Conservation Corpsestablished under ORS 418.650 to 418.663. [1993 c.803 §4a; 1995 c.259 §4; 1999c.501 §4]
320.015 [1955 c.574 §3;repealed by 1957 c.384 §6]
320.016When tax is due; replacing amusement devices. (1) If an amusement device wasin operation before July 1 of the tax year and is to be operating on July 1 ofthe tax year, the excise tax imposed under ORS 320.011 and 320.013 shall be dueon June 30 preceding the tax year.
(2)If an amusement device begins operating at a location on or after July 1 of thetax year, the excise tax imposed under ORS 320.011 and 320.013 shall be due onthe day the amusement device begins operating.
(3)If additional taxes are due under ORS 320.012, the additional taxes shall bedue on the 14th day after the close of the calendar quarter in which the netreceipts from amusement devices operating at a location equal or exceed thelevel at which the additional taxes are due.
(4)If taxes imposed under ORS 320.011 or 320.013 have been paid for operating anamusement device that, during the tax year, is taken out of operation as theresult of being replaced by another amusement device, the taxes that have beenpaid for the amusement device that has been taken out of operation shall betaken into account in determining any taxes due on the replacement amusementdevice.
(5)The Department of Revenue may not refund any amusement device tax to anamusement device taxpayer who, at the time of payment, was responsible for thepayment of the tax and who subsequently is no longer the person responsible forthe payment of the tax. [1999 c.501 §5]
320.020 [Repealed by1991 c.459 §272c]
320.030 [Amended by1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2; repealed by 1993 c.803 §16]
320.031 [1995 c.255 §2;repealed by 1999 c.501 §12]
320.040 [Amended by1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270; 1993 c.803 §6; repealed by 1999c.501 §12]
320.050 [Amended by1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991 c.459 §271; 1991 c.567 §5;1993 c.18 §87; 1993 c.803 §7; repealed by 1999 c.501 §12]
320.060 [Amended by1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975 c.651 §5; 1981 c.677 §5; 1989c.786 §4; 1991 c.459 §272; 1991 c.567 §6; 1993 c.803 §8; 1995 c.255 §5;repealed by 1999 c.501 §12]
320.065 [1975 c.651 §8;1993 c.803 §9; repealed by 1999 c.501 §12]
320.070 [Amended by1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981 c.677 §6; 1989 c.786 §5; 1991c.459 §272a; 1991 c.567 §7; 1993 c.803 §10; repealed by 1999 c.501 §12]
320.075Joint and several liability for tax; late payment penalty. (1) Each personresponsible by law or contract for the operation of an amusement device in thisstate, together with any officer or partner thereof, shall be liable jointlyand severally for the taxes imposed under ORS 320.005 to 320.150 and for anypenalties arising under ORS 320.005 to 320.150.
(2)If an amusement device is operated in this state without a tax imposed by ORS320.005 to 320.150 having been paid on or before 30 days after the date the taxis due, a penalty of $200 shall be imposed.
(3)The penalty imposed in subsection (2) of this section shall be waived if thesole reason the tax was not paid is because of the failure of the Oregon StateLottery to act under the agreement described in ORS 320.150. [1999 c.501 §6;2005 c.94 §92]
320.080Procedure on failure to pay tax or penalty. (1) If any tax or penaltyimposed by ORS 320.005 to 320.150 is not paid as required by ORS 320.005 to320.150 within 30 days after the date that the written notice and demand forpayment required under ORS 305.895 is mailed, the Department of Revenue shallissue a warrant directed to the sheriff of any county of the state commandingthe sheriff to levy upon and sell the real and personal property of the personor 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 ofexecuting the warrant, and to return the warrant to the department and pay toit the money collected by virtue thereof by a time to be therein specified notmore than 30 days from the date of the warrant. A copy of the warrant shall bemailed or delivered to the taxpayer by the department at the taxpayer’slast-known address.
(2)The sheriff shall, within five days after the receipt of the warrant, recordwith the clerk of the county a copy thereof. Thereupon the clerk shall enter inthe 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 thedate when such copy is recorded. Thereupon the amount of the warrant sorecorded shall become a lien upon the title to any interest in real property orpersonal property of the persons against whom it is issued in the same manneras a judgment that creates a judgment lien under ORS chapter 18. The sheriffshall thereupon proceed upon the same in all respects, with like effect and inthe manner prescribed by law in respect to execution issued against propertyupon judgment of a court of record, and the sheriff is entitled to the samefees 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 thesame remedies to enforce the claim for taxes as if the people of the state hadrecovered judgment for the amount of the tax. [Amended by 1981 c.677 §7; 1983c.696 §13; 1985 c.761 §16; 1989 c.625 §77; 2003 c.576 §202; 2005 c.94 §93]
320.090 [Repealed by1981 c.677 §8]
320.100Distribution of tax receipts. (1) All moneys received from the taxesimposed under ORS 320.011 and 320.012, including penalties, shall be paid bythe Department of Revenue in the following manner:
(a)Seventy-five percent (75%) of the moneys shall be credited, appropriated orremitted as follows:
(A)Forty-three and two-tenths percent (43.2%) thereof shall be credited to theGeneral Fund to be available for payment of general governmental expenses.
(B)Nine and seven-tenths percent (9.7%) is continuously appropriated to pay theexpenses of state and local programs of the Oregon Youth Conservation Corpsestablished under ORS 418.650 to 418.663.
(C)Forty-seven and one-tenth percent (47.1%) thereof shall be remitted to thecounty treasurers of the several counties of the state. Each county shall receivesuch share of the moneys as its population, determined by the State Board ofHigher 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 topay the expenses of the state and local programs of the Oregon YouthConservation Corps established under ORS 418.650 to 418.663.
(2)All revenues received under this section by the treasurers of the severalcounties shall be placed in the general fund of each county to be expended bythe county courts or the board of county commissioners of the several countiesfor 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]
320.110Rules.The Department of Revenue may adopt rules necessary for the administration andenforcement of ORS 320.005 to 320.150. [Amended by 1991 c.459 §272b; 2005 c.94 §94]
320.120Employment of agents.(1) The Department of Revenue may employ the agents necessary for theadministration and enforcement of ORS 320.005 to 320.150. Agents of thedepartment charged with the enforcement of ORS 320.005 to 320.150 have all thepower and authority of police officers in the performance of such duties.
(2)The Oregon State Lottery and the agents and employees of the Oregon StateLottery may not be considered agents of the department charged with theenforcement of ORS 320.005 to 320.150. [Amended by 1999 c.501 §8; 2005 c.94 §95]
320.130Law enforcement officers to enforce tax and assist department. The statepolice, sheriffs, constables, police and other law enforcement officers withinthe State of Oregon shall enforce all provisions of ORS 320.005 to 320.150 andshall assist the Department of Revenue. [Amended by 2005 c.94 §96]
320.140Tax does not legalize ownership, display or operation in violation of law. Nothing in ORS320.005 to 320.150 shall be construed as licensing, authorizing or legalizingthe ownership, possession, display or operation, in violation of any law ofthis state, of any amusement device. [Amended by 1993 c.270 §64; 1993 c.803 §14;2005 c.94 §97]
320.150Oregon State Lottery assistance in tax collection responsibilities. The Departmentof Revenue and the Oregon State Lottery Commission shall enter into anagreement pursuant to which the Oregon State Lottery shall assist thedepartment in the collection of excise taxes imposed under ORS 320.005 to320.150 on amusement devices operated under the authority of the Oregon StateLottery Commission pursuant to ORS 461.215 and 461.217 and any other functionsof the department under ORS 320.005 to 320.150 as may be provided under theagreement. The agreement is not intended to preclude performance by thedepartment of collection functions as from time to time may be required, nor isthe agreement intended to preclude the performance of functions by the OregonState Lottery, under less formal arrangements made with the department, withrespect to the tax imposed under ORS 320.005 to 320.150 if the functions arenot specifically mentioned in the agreement. The collection of taxes under ORS320.005 to 320.150 by the Oregon State Lottery does not render the Oregon StateLottery or the agents and employees of the Oregon State Lottery responsible forcollection of the tax. [1993 c.803 §13; 1999 c.501 §9; 2005 c.94 §98]
LOCALCONSTRUCTION TAXES
320.170Construction taxes imposed by school district. (1) Constructiontaxes may be imposed by a school district, as defined in ORS 330.005, inaccordance with ORS 320.170 to 320.189.
(2)Construction taxes imposed by a school district must be collected, subject toORS 320.179, by a local government, local service district, special governmentbody, state agency or state official that issues a permit for structuralimprovements regulated by the state building code. [2007 c.829 §2; 2009 c.534 §1]