ORS 462.100

Applied in 5 court decisions — leading case 177 Or. App. 379 - At&T Communications of Pacific Northwest, Inc. v. City of Eugene (2001)

Most recently applied in 234 Or. App. 457 - Thunderbird Mobile Club, LLC v. City of Wilsonville (March 2010)

Amended by 1973 c.583 §1; 1987 c.655 §1

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(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 267.394, 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.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.