City or county business license tax
(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 who engages in professional real estate activity only as an agent of a principal real estate broker.
(2) As used in this section, "business license tax" has the meaning given that term in ORS 701.015 (Business license requirements in cities and metropolitan service districts). [1987 c.581 §4; 2001 c.300 §78; 2007 c.319 §12]
Note: 696.365 (City or county business license tax) was added to and made a part of ORS 696.010 (Definitions) to 696.495 (Revolving fund) but was not added to any smaller series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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