{"data":{"id":"us-or/ors-320.490","jurisdiction":"us-or","citation":"ORS 320.490","heading":"Local government motor vehicle tax moratorium.","body":"(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:\n      (a) Authorized by statute; or\n      (b) Approved by the governing body of the local government and in effect on or before October 6, 2017.\n      (2) This section applies to:\n      (a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and\n      (b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]\n(Tax on Wages for Public Transportation Services)","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 320 — Miscellaneous Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors320.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"08df3830392e5bc69677dc8cc0d2b70cc2490266441949b50633fbd66804e90c","source_id":"us-or","stale":false,"prev":"us-or/ors-320.485","next":"us-or/ors-320.550"},"notice":"GroundRules: Original legal text. Not legal advice."}