ORS 696.365: City or county business license tax.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

(1) A city or county may not impose a business license tax on or collect a business license tax from an individual licensed as a real estate broker or a timeshare sales agent who engages in professional real estate activity only as an agent of a managing principal broker. (2) As used in this section, “business license tax” has the meaning given that term in ORS 701.015. [1987 c.581 §4; 2001 c.300 §78; 2007 c.319 §12; 2025 c.39 §17; 2025 c.389 §24]

Official history and status

History: Note: 696.365 was added to and made a part of ORS 696.010 to 696.495 but was not added to any smaller series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors696.html