Oregon Statutes 671.760 – Business income tax
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(1) As used in this section, ‘business license tax’ has the meaning given that term in ORS § 671.755.
Terms Used In Oregon Statutes 671.760
- City: includes any incorporated village or town. See Oregon Statutes 174.100
(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]
[Formerly 671.435; 2003 c.14 § 425; renumbered 671.995 in 2005]
[Formerly 671.720; 2005 c.609 § 20; renumbered 671.997 in 2005]
PENALTIES