(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885.
(2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, lessees and subject vehicles.
(3) In establishing reporting periods, the department shall consider:
(a) The effort required by registered owners or lessees to report metered use and to pay the per-mile road usage charge;
(b) The amount of the per-mile road usage charge owed;
(c) The cost to the registered owner or lessee of reporting metered use and of paying the per-mile road usage charge;
(d) The administrative cost to the department; and
(e) Other relevant factors that the department deems important.