Oregon Statutes 319.950 – Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax
(1) The governing body of a city, county or other local government may enact or amend any charter provision, ordinance, resolution or other provision taxing fuel for motor vehicles after submitting the proposed tax to the electors of the local government for their approval.
Terms Used In Oregon Statutes 319.950
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
(2) The governing body of a local government that imposes a tax on fuel for motor vehicles pursuant to this section may enter into an intergovernmental agreement under ORS § 190.010 with the Department of Transportation pursuant to which the department shall collect and distribute the revenues from the tax. [2009 c.865 § 27; 2021 c.630 § 13]
319.950 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
PENALTIES
