(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]
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.
Section: Previous 701.002 701.005 701.007 701.010 701.013 701.015 701.020 701.021 701.025 701.026 701.030 701.031 701.035 701.038 701.042 NextLast modified: August 7, 2008