320.011
Amusement device excise tax; amount.
(1) An excise tax is imposed upon every person for the privilege of operating
an amusement device within this state. The tax shall be imposed as provided in
subsection (2) of this section and ORS 320.012.
(2) The tax shall
be $125 for operating an amusement device during the tax year.
(3) If an
amusement device is not in operation in each quarter of the tax year, the tax
imposed under this section shall be prorated, based on the number of calendar
quarters in which the amusement device was operating for one day or more.
(4) The tax
imposed by this section is in addition to all other excises, taxes, fees or
other charges and shall not be used to reduce amounts otherwise accruing to the
State Lottery Fund under contracts or agreements with lottery operators or
retailers or in any other manner. [1991 c.459 §269 (enacted in lieu of
320.010); 1993 c.803 §2; 1999 c.501 §2]
Notes of Decisions
Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992).
· cites it 3× “The new provision, ORS 320.011(1), reads: “An excise tax is imposed upon every person for the privilege of engaging in the business of display or operation of an amusement or music device within this state for gain, benefit or advantage.”
Dennehy v. City of Gresham, 12 Or. Tax 194 (Or. T.C. 1992).
“In that case, this court held the state amusement device tax (ORS 320.011(1)) was a privilege tax imposed on a person engaged in the business of publicly displaying such devices.”
Roseburg Sch. Dist. v. City of Roseburg, 12 Or. Tax 329 (Or. T.C. 1992).
“at 129 (quoting ORS 320.011(1)) (emphasis added). The court found the tax could be avoided by keeping the devices in storage or limiting the display to private use.”
— Or. Rev. Stat. § 320.011(1) — 3 cases
Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992).
“The new provision, ORS 320.011(1), reads: “An excise tax is imposed upon every person for the privilege of engaging in the business of display or operation of an amusement or music device within this state for gain, benefit or advantage.”
Dennehy v. City of Gresham, 12 Or. Tax 194 (Or. T.C. 1992).
“In that case, this court held the state amusement device tax (ORS 320.011(1)) was a privilege tax imposed on a person engaged in the business of publicly displaying such devices.”
Roseburg Sch. Dist. v. City of Roseburg, 12 Or. Tax 329 (Or. T.C. 1992).
“at 129 (quoting ORS 320.011(1)) (emphasis added). The court found the tax could be avoided by keeping the devices in storage or limiting the display to private use.”
— Or. Rev. Stat. § 320.011(2) — 1 case
Alien Enter., Inc. v. Dep't of Revenue, 12 Or. Tax 126 (Or. T.C. 1992).
“The new provision, ORS 320.011(1), reads: “An excise tax is imposed upon every person for the privilege of engaging in the business of display or operation of an amusement or music device within this state for gain, benefit or advantage.”
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