Oregon § 320.490 Local government motor vehicle tax moratorium

Oregon Statutes

§ 320.490 — Local government motor vehicle tax moratorium

Oregon § 320.490

Vol.8

Title 29Revenue and Taxation

Ch. 320Miscellaneous Taxes

This text of Oregon § 320.490 (Local government motor vehicle tax moratorium) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 320.490 (2026).

Text

(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] (Tax on Wages for Public Transportation Services)

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(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]
(Tax on Wages for Public Transportation Services)