Oregon Statutes 701.020 – Certain cities exempt from application of ORS 701.015
Current as of: 2023 | Check for updates
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(1) A city that imposes a business license tax based on or measured by adjusted net income earned by conducting business within the city shall be exempt from ORS § 701.015.
Terms Used In Oregon Statutes 701.020
- City: includes any incorporated village or town. See Oregon Statutes 174.100
(2) As used in this section, ‘business license tax’ has the meaning given that term in ORS § 701.015. [1987 c.581 § 7]
701.020 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 701 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
LICENSING