ORS § 320.355 — Computation of tax; total retail price; when tax due

# (1)

(a) A local transient lodging tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.

(b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.

# (2)

The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.