OAR 150-320-0012
Location of Amusement Devices
# (1)
(1) For purposes of the increased tax on amusement devices imposed under ORS 320.012, the increased tax is imposed for each device present at a location as of the date the applicable net receipts threshold is reached under either ORS 320.012(1) or (2).
# (2)
(2) A video lottery game terminal that is not operating because the terminal has been disabled for consumer play by the Oregon Lottery and that has not been removed by Oregon Lottery from the amusement device operator's premises is not considered "present at a location" for purposes of the increased tax imposed under ORS 320.012.
# (3)
(3) This rule applies to increased taxes that become due on or after April 1, 2020.
Amendment history
REV 46-2020, adopt filed 12/23/2020, effective 01/01/2021
Source: view the official text
In this chapter (13 sections)
- 150-320-0012 · Location of Amusement Devices
- 150-320-0030 · Waiver of Penalty
- 150-320-0040 · State Lodging Tax
- 150-320-0041 · Liability for Unpaid State Lodging Taxes
- 150-320-0050 · State Lodging Tax Exemptions
- 150-320-0060 · Lodging Tax Information Sharing with Local Governments
- 150-320-0365 · Administration of Local Lodging Taxes
- 150-320-0400 · Definitions for purposes of the transportation project…
- 150-320-0410 · Vehicle Use Tax – Proof of Payment of Tax
- 150-320-0420 · Resale Certificate – Documentation Required
- 150-320-0430 · Vehicle Use Tax Alternative Filing Format
- 150-320-0510 · Statewide Transit Tax Employer Penalty
- 150-320-0520 · Statewide Transit Tax: Reporting and Payment Due Dates