ORS 462.100 License fee and tax in lieu of all others; exception
(1)
The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.
(2)
(a)
All other licenses and privilege taxes or charges by the state or any county, city or other municipal corporation; and
(b)
All other taxes on or measured by income imposed by any county, city or other municipal corporation.
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Provenance
2025 Oregon Revised Statutes — official online source
Official online edition
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- oregonlegislature.gov
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Version history
Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source