Oregon Statutes - Chapter 671 - Architect; Landscape Professions and Business - Section 671.760 - Business income tax.

(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]

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Last modified: August 7, 2008