ORS 671.760: Business income tax.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) As used in this section, “business license tax” has the meaning given that term in ORS 671.755. (2) A city that imposes a business license tax based on or measured by adjusted net income earned by conducting business within the city is exempt from ORS 671.755. [2007 c.541 §48]
Administrative rules citing this section
- OAR 808-002-0100: Definitions Generally — implements
- OAR 808-002-0872: Retaining Walls — authority
- OAR 808-003-0710: Fees — authority
This rule cites
- ORS 671.755 — resolved
Cited by
- ORS 448.279: Certification of inspectors of cross-connections and testers of backflow assemblies; fees; rules.
- ORS 479.940: Activities not subject to licensure under ORS 479.510 to 479.945; identification cards.
- ORS 656.021: Coverage exception for laborers under contracts with construction and landscape contractor licensees.
- ORS 656.027: Who are subject workers.
- ORS 670.605: Rules for application of definition of independent contractor.
- ORS 671.321: Activities not considered practice of landscape architecture.
- ORS 671.510: Short title.
- ORS 671.520: Definitions for ORS 671.510 to 671.760.
- ORS 671.530: Licensing requirements; use of title; scope of landscape construction professional license.
- ORS 671.540: Application of ORS 671.510 to 671.760.
- ORS 671.543: Subcontracting.
- ORS 671.550: Authority of board to investigate; confidentiality of information.
- ORS 671.555: Investigation of person engaged in landscape contracting business; procedures; orders to stop work.
- ORS 671.557: Injunctive relief.
- ORS 671.565: Landscape contracting business license application process and information requirements.
- ORS 671.575: License required to obtain judicial or administrative remedy; exception.
- ORS 671.610: Grounds for sanctions against licensee; suspension or refusal of license without prior hearing; hearing; effect of revocation; civil penalty; rules.
- ORS 671.625: Minimum standards for contracts and billings; rules; compliance; effect of noncompliance.
- ORS 671.630: State Landscape Contractors Board; members.
- ORS 671.660: Renewal of licenses; effect of lapse; penalty fees.
- ORS 671.670: Rulemaking authority.
- ORS 671.690: Surety bond, letter of credit or other security.
- ORS 671.695: Types of claims.
- ORS 671.701: Claims against business holding dual licensing.
- ORS 671.703: Investigation of claim; resolution processes; dismissal of claim; rules.
- ORS 671.997: Civil penalties for violations of ORS 671.510 to 671.760.
- ORS 701.010: Exemptions from licensure; rules.
- ORS 701.106: Sanction for violation or failure to comply with certain laws.
- OAR 808-002-0145: Agriculture Exemption
- OAR 808-002-0220: Claims
- OAR 808-003-0100: Licenses; License Cards
- OAR 808-003-0502: Modified license requirements
- OAR 808-003-0512: Arborist license requirements
- OAR 808-005-0020: Schedule of Civil Penalties and Suspensions
- OAR 808-009-0315: Hearing Request and Answers; Consequences of Failure to Answer
- OAR 812-020-0062: Exemptions — Continuing Education for Commercial Contractors
- OAR 812-022-0021: Exemptions from Continuing Education — Continuing Education for Residential Contractors (SB 783)
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors671.html