Oregon Statutes
§ 696.365 — City or county business license tax
Oregon § 696.365
This text of Oregon § 696.365 (City or county business license tax) 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. § 696.365 (2026).
Text
(1)A city or county may not impose a business license tax on or collect a business license tax from an individual licensed as a real estate broker or a timeshare sales agent who engages in professional real estate activity only as an agent of a managing principal broker.
(2)As used in this section, “business license tax” has the meaning given that term in ORS 701.015.
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Related
Proctor v. City of Portland
263 P.3d 1099 (Court of Appeals of Oregon, 2011)
Legislative History
1987 c.581 §4; 2001 c.300 §78; 2007 c.319 §12; 2025 c.39 §17; 2025 c.389 §24
Nearby Sections
15
§ 696.005
§ 696.005§ 696.007
Statement of legislative purpose§ 696.010
Definitions§ 696.015
Legislative finding; short title§ 696.020
License required for individuals engaged in professional real estate activities; exception; rules§ 696.025
§ 696.025§ 696.028
§ 696.028§ 696.030
Exemptions§ 696.050
§ 696.050§ 696.060
§ 696.060§ 696.070
§ 696.070Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 696.365, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/696.365.