Chapter 610 Oregon Laws 2005

AN ACT

HB 2089

Relating to transient lodging taxes; creating new provisions; and amending ORS 390.232.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 390.232 is amended to read:

390.232. (1) If a local government, as defined by ORS 174.116, imposes a tax on the rental of privately owned camping or recreational vehicle spaces, the local government shall also impose that tax on the rental of camping or recreational vehicle spaces that are owned by the state or a local government.

(2) Notwithstanding any timeline imposed by a local government for remitting tax receipts, a tax collected by the state or a local government pursuant to this section may be held by the collecting agency until the amount of money held by the agency equals or exceeds $100. Once the amount held by the collecting agency equals or exceeds $100, the agency shall remit the tax collected at the next following reporting period established by the local government for payment of the tax. A local government may not assess any penalty or interest against the state or a local government that withholds payments pursuant to this subsection.

SECTION 2. The amendments to ORS 390.232 by section 1 of this 2005 Act apply to taxes collected by the state or a local government on or after the effective date of this 2005 Act.

SECTION 3. Section 4 of this 2005 Act is added to and made a part of ORS 320.300 to 320.350.

SECTION 4. (1) Except as provided in this section, a unit of local government that imposes a tax on the rental of privately owned camping or recreational vehicle spaces shall, regardless of a schedule imposed by the unit of local government for remitting tax receipts, allow a transient lodging provider to hold the tax collected until the amount of money held by the provider equals or exceeds $100.

(2) Once the amount held by a transient lodging provider equals or exceeds $100, or by December 31 of each year if the $100 threshold is not met, the provider shall remit the tax collected at the next following reporting period established by the unit of local government for payment of the tax.

(3) A unit of local government may not assess any penalty or interest against a transient lodging provider that withholds payments pursuant to this section.

SECTION 5. Section 4 of this 2005 Act applies to taxes collected by transient lodging providers on or after the effective date of this 2005 Act.

Approved by the Governor July 22, 2005

Filed in the office of Secretary of State July 25, 2005

Effective date January 1, 2006

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