ORS 267.360¹
Business, trade, occupational and professional licenses and fees
  • exceptions

To carry out any of the powers granted by ORS 267.010 (Definitions for ORS 267.010 to 267.394) to 267.394 (Investment of certain funds held by TriMet), a district may by ordinance raise revenue by licensing and imposing a fee on any business, trade, occupation and profession carried on or practiced in the district. This section does not empower a district to require licenses of or impose fees on companies that are licensed by the state under ORS 731.358 (Requirements of domestic insurers generally) or 731.362 (Requirements of foreign or alien insurers generally) to transact insurance, as defined in ORS 731.146 (“Transact insurance”), or to require licenses of or impose fees upon the representatives of such companies who are not residents of the district. [1969 c.643 §32]

Atty. Gen. Opinions

District power to impose “occupa­tion” tax; distinc­tion between “occupa­tion” or “license” tax and “sales” tax, (1974) Vol 37, p 229

Atty. Gen. Opinions

Authority of mass transit district’s district board to refer ordinance to voters, (1979) Vol 40, p 167

1 Legislative Counsel Committee, CHAPTER 267—Mass Transit Districts; Transportation Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors267.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 267, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano267.­html (2019) (last ac­cessed May 16, 2020).
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. Currency Information