(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.

Terms Used In Oregon Statutes 701.020

(2) As used in this section, ‘business license tax’ has the meaning given that term in ORS § 701.015. [1987 c.581 § 7]

 

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.

 

LICENSING