Miscellaneous Taxes

ORS 320.490
Local government motor vehicle tax moratorium

(1)

A local government may not impose a tax described in subsection (2) of this section unless the tax is:

(a)

Authorized by statute; or

(b)

Approved by the governing body of the local government and in effect on or before October 6, 2017.

(2)

This section applies to:

(a)

A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and

(b)

Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]
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)

Source

Last accessed
Jun. 26, 2021

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