Local government tax on telephone services prohibited
A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27]
Note: 305.823 (Local government tax on telephone services prohibited) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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