(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

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)