{"data":{"id":"us-or/ors-305.823","jurisdiction":"us-or","citation":"ORS 305.823","heading":"Local government tax on telephone services prohibited.","body":"A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d8431faeb928ebb61392c90ea6dadf47b7361591501de64486906418618a4251","source_id":"us-or","stale":false,"prev":"us-or/ors-305.822","next":"us-or/ors-305.824"},"notice":"GroundRules: Original legal text. Not legal advice."}