2017 ORS 320.171¹
Restriction on construction tax imposed by local government, local service district or special government body

(1) A local government or local service district, as defined in ORS 174.116 (“Local government” and “local service district” defined), or a special government body, as defined in ORS 174.117 (“Special government body” defined), may not impose a tax on the privilege of constructing improvements to real property except as provided in ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues).

(2) Subsection (1) of this section does not apply to:

(a) A tax that is in effect as of May 1, 2007, or to the extension or continuation of such a tax, provided that the rate of tax does not increase from the rate in effect as of May 1, 2007;

(b) A tax on which a public hearing was held before May 1, 2007; or

(c) The amendment or increase of a tax adopted by a county for transportation purposes prior to May 1, 2007, provided that the proceeds of such a tax continue to be used for those purposes.

(3) For purposes of ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues), construction taxes are limited to privilege taxes imposed under ORS 320.170 (Restriction on construction tax imposed by school district) to 320.195 (Deposit of revenues) and do not include any other financial obligations such as building permit fees, financial obligations that qualify as system development charges under ORS 223.297 (Policy) to 223.314 (Establishment or modification of system development charge not a land use decision) or financial obligations imposed on the basis of factors such as income. [2007 c.829 §1; 2016 c.59 §4]

Chapter 320

Notes of Decisions

Amuse­ment device tax is privilege tax, and not prop­erty tax subject to limita­tions of sec­tion 11b, Article XI of Oregon Constitu­tion. Alien Enterprises, Inc. v. Dept. of Rev., 12 OTR 126 (1992)

1 Legislative Counsel Committee, CHAPTER 320—Miscellaneous Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors320.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 320, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano320.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.