Oregon § 462.100 License fee and tax in lieu of all others; exception

Oregon Statutes

§ 462.100 — License fee and tax in lieu of all others; exception

Oregon § 462.100

Vol.13

Title 36AHousing; Lottery and Games; Environment

Ch. 462Racing

This text of Oregon § 462.100 (License fee and tax in lieu of all others; exception) 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. § 462.100 (2026).

Text

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

(2)Except for taxes levied under ORS 267.010 to 267.394, the license fee and tax provided in this chapter for a race meet licensed thereunder shall be in lieu of:

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

(b)All other taxes on or measured by income imposed by any county, city or other municipal corporation.

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(1) The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.
(2) Except for taxes levied under ORS 267.010 to 267.394, the license fee and tax provided in this chapter for a race meet licensed thereunder shall be in lieu of:
(a) All other licenses and privilege taxes or charges by the state or any county, city or other municipal corporation; and
(b) All other taxes on or measured by income imposed by any county, city or other municipal corporation.