320.012 Increase in tax when net receipts exceed specified amounts; rules
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/or/ors-chapter-320/miscellaneous-taxes/320-012·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
320.012 Increase in tax when net receipts exceed specified amounts; rules.
(1)If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $104,000, the tax imposed under ORS 320.011 shall be increased by an additional $50 for each device at the location.
(2)If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $260,000, the tax imposed under ORS 320.011 and subsection
(1)of this section shall be increased by an additional $75 for each device at the location.
(3)The department may adopt rules defining the term “location” for purposes of this section. [1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3; 1999 c.501 §3]