ORS 305.823: Local government tax on telephone services prohibited.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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]
Official history and status
History: Note: 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.
This rule cites
No citations extracted.
Cited by
- ORS 403.105: Definitions for ORS 305.823 and 403.105 to 403.250.
- ORS 403.120: Oregon Department of Emergency Management duties and powers; rules.
- ORS 403.165: Department to ensure compliance; proceedings authorized.
- ORS 403.170: Agreement with Confederated Tribes of Warm Springs Reservation of Oregon.
- ORS 403.240: Distribution of account proceeds; uses; reimbursement request review; reports.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html