(2) When a return of the tax is required under ORS 403.210 or subsection (1) of this section, the provider or seller required to make the return shall remit the tax due to the department at the time fixed for filing the return.
(3) A provider or seller described in subsection (1) of this section may elect to pay the tax based on either of the following:
(a) The amount of tax actually collected during the quarter; or
(b) The net amount of tax billed during the quarter. The net amount billed equals the gross amount of tax billed less adjustments for uncollectible accounts, refunds, incorrect billings and other appropriate adjustments.
(4) Once a provider or seller has made an election under subsection (3) of this section, the provider or seller may not change the method of payment and reporting unless the provider or seller first obtains the permission of the department. [Formerly 401.798; 2014 c.59 §5; 2015 c.247 §§21,22]