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Oregon Revised Statutes Public Health and Safety § 462.100

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.

(2) Except for taxes levied under ORS 267.010 to 267.390, the license fee and tax provided in this chapter for a race meet licensed thereunder shall be in lieu of:

(a) All other licenses and privilege taxes or charges by the state or any county, city or other municipal corporation; and

(b) All other taxes on or measured by income imposed by any county, city or other municipal corporation.

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Cite this article: FindLaw.com - Oregon Revised Statutes Public Health and Safety § 462.100 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-36-public-health-and-safety/or-rev-st-sect-462-100/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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