A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 § 27]

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305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

[2001 c.855 § 1; 2003 c.818 § 1; renumbered 320.300 in 2003]