(1) Except as otherwise provided in ORS 320 .400 to 320 .490 and 803.203, the use tax imposed under ORS 320 .410 and the excise tax imposed under ORS 320.415 shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles.
(a) “Residential construction or improvement” means the original construction of residential property and the repair, replacement, remodeling, alteration or improvement of residential property.
Local Law 97 (LL97) Compliance Report Submission Process
Shared energy service - Applicant must upload to BEAM site plan diagram(s) showing all buildings sharing energy service, including meter locations and fuel types, as indicated in the schematic in the Article 320 Info Guide Section III.C; and supporting annual utility bills.
(d) A person who makes a false or fraudulent return and who has a willful intent to evade payment of any tax or fee imposed under this chapter is liable for a specific penalty of 100 percent of any unreported tax or fee. This penalty is in addition to any other penalty provided by law.