2017 ORS 696.365¹
City or county business license tax

(1) A city or county may not impose a business license tax on or collect a business license tax from an individual licensed as a real estate broker who engages in professional real estate activity only as an agent of a principal real estate broker.

(2) As used in this section, “business license tax” has the meaning given that term in ORS 701.015 (Business license requirements in cities and metropolitan service districts). [1987 c.581 §4; 2001 c.300 §78; 2007 c.319 §12]

Note: 696.365 (City or county business license tax) was added to and made a part of ORS 696.010 (Definitions) to 696.495 (Revolving fund) but was not added to any smaller series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Chapter 696

Atty. Gen. Opinions

Sales of subdivision lots by mobile home salespeople, (1975) Vol 37, p 865; sales or offers of interests in limited partnerships to invest in real estate, (1978) Vol 38, p 1971

1 Legislative Counsel Committee, CHAPTER 696—Real Estate and Escrow Activities, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors696.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 696, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano696.­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.