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Section 320.330 - Applicability of other provisions of tax law.

OR Rev Stat § 320.330 (2019) (N/A)
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Note: Sections 5 and 6, chapter 600, Oregon Laws 2019, provide:

Sec. 5. (1) For the purpose of enforcing the state transient lodging tax, the Department of Revenue shall purchase access to raw metadata scraped from the Internet that relates to the sale, service or furnishing of transient lodging.

(2)(a) The department shall implement an enhanced data-scraping pilot program for the purpose of enforcing the state and local transient lodging taxes.

(b) The pilot program shall include at least two and not more than four units of local government for which the department enforces the local transient lodging tax pursuant to agreements entered into under ORS 305.620.

(c) The department shall prescribe the data that may be made available to the units of local government.

(d) ORS 305.620 (5) does not apply to costs related to the pilot program incurred by the department.

(3) As used in this section, "local transient lodging tax," "state transient lodging tax" and "unit of local government" have the meanings given those terms in ORS 320.300. [2019 c.600 §5]

Sec. 6. Section 5 of this 2019 Act is repealed on January 2, 2023. [2019 c.600 §6]

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Section 320.330 - Applicability of other provisions of tax law.