ORS 462.100: License fee and tax in lieu of all others; exception.

(1) The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets. (2) Except for taxes levied under ORS 267.010 to 267.394, the license fee and tax provided in this chapter for a race meet licensed thereunder shall be in lieu of: (a) All other licenses and privilege taxes or charges by the state or any county, city or other municipal corporation; and (b) All other taxes on or measured by income imposed by any county, city or other municipal corporation. [Amended by 1973 c.583 §1; 1987 c.655 §1]