2015 ORS 671.760¹
Business income tax

(1) As used in this section, "business license tax" has the meaning given that term in ORS 671.755 (Issuance of business license by metropolitan service district).

(2) A city that imposes a business license tax based on or measured by adjusted net income earned by conducting business within the city is exempt from ORS 671.755 (Issuance of business license by metropolitan service district). [2007 c.541 §48]


1 Legislative Counsel Committee, CHAPTER 671—Architects; Landscape Professions and Business, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors671.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.