ORS 462.100
License fee and tax in lieu of all others

  • exception


The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.


Except for taxes levied under ORS 267.010 (Definitions for ORS 267.010 to 267.394) to 267.394 (Investment of certain funds held by TriMet), the license fee and tax provided in this chapter for a race meet licensed thereunder shall be in lieu of:


All other licenses and privilege taxes or charges by the state or any county, city or other municipal corporation; and


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]

Notes of Decisions

This section only limits a county's power to impose license and privilege taxes for the privilege of conducting a race meet and therefore Multnomah County's business income tax on Multnomah Kennel Club is valid. Multnomah Kennel Club v. Dept. of Rev., 295 Or 279, 666 P2d 1327 (1983)

Chapter 462

Atty. Gen. Opinions

County imposing income tax on kennel club, (1980) Vol 40, p 316


Last accessed
Jun. 26, 2021