ORS 701.020: Certain cities exempt from application of ORS 701.015.

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

(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. (2) As used in this section, “business license tax” has the meaning given that term in ORS 701.015. [1987 c.581 §7] LICENSING

Official history and status

History: Note: 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.

This rule cites

ORS 701.015 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors701.html