ORS 221.760: Prerequisites for cities in counties of over 100,000 population to receive revenues from cigarette, gas and liquor taxes.

(1) The officer responsible for disbursing funds to cities under ORS 323.455, 366.785 to 366.820 and 471.805 shall disburse such funds in the case of a city located within a county having more than 100,000 inhabitants, according to the most recent federal decennial census, only if the officer reasonably is satisfied that the city meets the requirements set out in subsection (2) of this section, or if the city provides four or more of the following municipal services:

      (a) Police protection.

      (b) Fire protection.

      (c) Street construction, maintenance and lighting.

      (d) Sanitary sewers.

      (e) Storm sewers.

      (f) Planning, zoning and subdivision control.

      (g) One or more utility services.

      (2) In the year in which any city is first incorporated and the following two years it shall be considered a city for the purposes of ORS 323.455, 366.785 to 366.820 and 471.805 if the city charter gives the city power to provide four or more of the municipal services enumerated in subsection (1) of this section.