(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