Oregon Statutes 320.490 – Local government motor vehicle tax moratorium
Current as of: 2023 | Check for updates
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(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:
Terms Used In Oregon Statutes 320.490
- local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
- Statute: A law passed by a legislature.
(a) Authorized by statute; or
(b) Approved by the governing body of the local government and in effect on or before October 6, 2017.
(2) This section applies to:
(a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and
(b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 § 111; 2018 c.93 § 15]
(Tax on Wages for Public Transportation Services)