Applied in 1 court decision — leading case 245 Or. App. 378 - Proctor v. City of Portland (2011)
Most recently applied in 245 Or. App. 378 - Proctor v. City of Portland (September 2011)
1987 c.581 §4; 2001 c.300 §78; 2007 c.319 §12; 2025 c.39 §17; 2025 c.389 §24
(1) A city or county may not impose a business license tax on or collect a business license tax from an individual licensed as a real estate broker or a timeshare sales agent who engages in professional real estate activity only as an agent of a managing principal broker.
(2) As used in this section, “business license tax” has the meaning given that term in ORS 701.015.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.