License fee and tax in lieu of all others
- • exception
(1) The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.
(2) Except for taxes levied under ORS 267.010 (Definitions for ORS 267.010 to 267.390) to 267.390 (Acceptance of funds from United States), the license fee and tax provided in this chapter for a race meet licensed thereunder shall be in lieu of:
(a) All other licenses and privilege taxes or charges by the state or any county, city or other municipal corporation; and
(b) All other taxes on or measured by income imposed by any county, city or other municipal corporation. [Amended by 1973 c.583 §1; 1987 c.655 §1]
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.