Architects ORS 671.760 Business income tax Text Annotations (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]