2017 ORS 221.760¹
Prerequisites for cities in counties of over 100,000 population to receive revenues from cigarette, gas and liquor taxes

(1) The officer responsible for disbursing funds to cities under ORS 323.455 (Distribution of certain cigarette tax revenues), 366.785 (Definitions for ORS 366.785 to 366.820) to 366.820 (Limit to application of ORS 366.785 to 366.815) and 471.805 (Disposition of moneys) shall disburse such funds in the case of a city located within a county having more than 100,000 inhabitants, according to the most recent federal decennial census, only if the officer reasonably is satisfied that the city meets the requirements set out in subsection (2) of this section, or if the city provides four or more of the following municipal services:

(a) Police protection.

(b) Fire protection.

(c) Street construction, maintenance and lighting.

(d) Sanitary sewers.

(e) Storm sewers.

(f) Planning, zoning and subdivision control.

(g) One or more utility services.

(2) In the year in which any city is first incorporated and the following two years it shall be considered a city for the purposes of ORS 323.455 (Distribution of certain cigarette tax revenues), 366.785 (Definitions for ORS 366.785 to 366.820) to 366.820 (Limit to application of ORS 366.785 to 366.815) and 471.805 (Disposition of moneys) if the city charter gives the city power to provide four or more of the municipal services enumerated in subsection (1) of this section. [1969 c.634 §§1,2]

1 Legislative Counsel Committee, CHAPTER 221—Organization and Government of Cities, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors221.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.