ORS 473.190¹
State has exclusive right to tax liquor

No county or city of this state shall impose any fee or tax, including occupation taxes, privilege taxes and inspection fees, in connection with the production, sale, mixing, serving, transporting, delivering or handling of malt or other alcoholic liquors. [Amended by 1961 c.259 §4; 1967 c.577 §8]

Notes of Decisions

This sec­tion did not preempt county taxa­tion of income from sale of beer, where tax involved was income tax imposed generally on all per­sons doing business within county. Portland Distributing Co. v. Depart­ment of Rev., 307 Or 94, 763 P2d 1189 (1988)

1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors473.­html (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 473, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano473.­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