Oregon Revised Statutes (Tax Chapters)
ORS § 320.005
Definitions 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 not limited 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 lottery games” under ORS 461.547.
# (4)
“Operate” means to make an amusement device available for use by the public for gain, 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 of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
# (b)
“Person” includes this or another state, a municipal corporation, quasi-municipal corporation or political subdivision of this or another state, and the agencies, departments and institutions of this or another state, irrespective of the nature of the activities engaged in or functions performed, but does not include the United States or a foreign government or any agency, department or instrumentality of the United States or of any foreign government.
# (6)
“Tax year” means a period of 12 months beginning July 1 and ending the following June 30.
Amendment history
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
Source: view the official text
In this chapter (40 sections)
- 320.005 · Definitions for ORS 320.005 to 320.150
- 320.010 · [Amended by 1955 c.574 §1; 1957 c.384 §3; 1959 c.155 §1; 1967…
- 320.011 · Amusement device excise tax; amount
- 320.012 · Increase in tax when net receipts exceed specified amounts;…
- 320.013 · Additional tax for Oregon Youth Corps
- 320.015 · [1955 c.574 §3; repealed by 1957 c.384 §6]
- 320.016 · When tax is due; replacing amusement devices
- 320.020 · [Repealed by 1991 c.459 §272c]
- 320.030 · [Amended by 1975 c.651 §3; 1981 c.677 §3; 1985 c.476 §2;…
- 320.031 · [1995 c.255 §2; repealed by 1999 c.501 §12]
- 320.040 · [Amended by 1975 c.651 §4; 1989 c.786 §2; 1991 c.459 §270;…
- 320.050 · [Amended by 1955 c.574 §4; 1957 c.384 §4; 1981 c.677 §4; 1991…
- 320.060 · [Amended by 1955 c.574 §5; 1957 c.384 §5; 1959 c.155 §2; 1975…
- 320.065 · [1975 c.651 §8; 1993 c.803 §9; repealed by 1999 c.501 §12]
- 320.070 · [Amended by 1955 c.574 §6; 1959 c.155 §3; 1975 c.651 §6; 1981…
- 320.075 · Joint and several liability for tax; late payment penalty
- 320.080 · Procedure on failure to pay tax or penalty
- 320.090 · [Repealed by 1981 c.677 §8]
- 320.100 · Distribution of tax receipts
- 320.110 · Rules
- 320.120 · Employment of agents
- 320.130 · Law enforcement officers to enforce tax and assist department
- 320.140 · Tax does not legalize ownership, display or operation in…
- 320.150 · Oregon State Lottery assistance in tax collection…
- 320.170 · Restriction on construction tax imposed by school district
- 320.171 · Restriction on construction tax imposed by local government,…
- 320.173 · Exemptions
- 320.176 · Limitations; rates; adjustment by Department of Revenue
- 320.179 · School district resolutions; collections; requirements
- 320.183 · Long-term facilities plan for capital improvements
- 320.186 · Payment of obligations
- 320.189 · Payment of taxes
- 320.192 · City or county ordinance or resolution to impose tax;…
- 320.195 · Deposit of revenues; required uses
- 320.300 · Definitions for ORS 320.300 to 320.365
- 320.302 · Certain terms definable by rule
- 320.303 · Invoice to be provided upon payment of tax
- 320.305 · Rate and computation of tax; total retail price; when tax…
- 320.308 · Exemptions; exception
- 320.310 · Records and statements