Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX
Section 150-320-0060 - Lodging Tax Information Sharing with Local Governments
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The Department of Revenue and units of local government will exchange transient lodging tax information quarterly as authorized in ORS 320.332.
(2)
(3) The unit of local government will comply with the Department of Administrative Services Statewide Information Security Standards.
(4) A unit of local government that receives state transient lodging tax information is required to notify the state transient lodging taxpayers, in the event that there is a breach of the local government's computer as required in ORS 646A.604.
(5) The unit of local government may use state transient lodging tax information described in ORS 320.332 for the administration of the local transient lodging tax. Unlawful use of the information is prohibited as a violation of ORS 314.835 and ORS 320.332. Such use will terminate participation in the transient lodging tax information exchange. Conditions of the termination will be determined on a case by case basis.
(6) The unit of local government will limit access to the state transient lodging tax information to those officers, employees, and agents with a need to know in order to perform their duties.
(7)
(8)
(9) The unit of local government must submit a written request to cease participation in the transient lodging tax information exchange on a form prescribed by the department unless automatically terminated by a violation of any provision of this rule.
Statutory/Other Authority: ORS 305.100 & 320.332
Statutes/Other Implemented: ORS 314.835, 314.840 & 320.332