(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. [2018 c.34 §5; 2019 c.498 §4]
Note: 320.355 and 320.360 were added to and made a part of 320.300 to 320.365 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.