Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 320 - MISCELLANEOUS TAXESTRANSIENT LODGING TAXES
LOCAL TRANSIENT LODGING TAXES
Section 320.357 - Exemption of military facilities used for temporary occupancy

ORS § 320.357

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 320.357 - Exemption of military facilities used for temporary occupancy

Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department are exempt from any local transient lodging tax if the facilities or space are used for temporary overnight human occupancy by:

(1) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or
(2) Employees or agents of the department.

ORS 320.357

2021 c. 525, § 47

See first note under 320.308.

320.357 was added to and made a part of 320.300 to 320.365 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.