Oregon · Through 2025 Edition

ORS 671.760: Business income tax.

Where this section sits in the code

17 - Occupations
52. Occupations and Professions
Chapter 671 — Architects; Landscape Professions and Business

(1) As used in this section, “business license tax” has the meaning given that term in ORS 671.755.

(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.

Collected 2026-09-03T23:50:17Z. Source file · JSON

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