{"data":{"id":"us-or/ors-671.760","jurisdiction":"us-or","citation":"ORS 671.760","heading":"Business income tax.","body":"(1) As used in this section, “business license tax” has the meaning given that term in ORS 671.755.\n      (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.","path":["17 - Occupations","52. Occupations and Professions","Chapter 671 — Architects; Landscape Professions and Business"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors671.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:17Z","sha256":"e8353d3aacfb0a90bda7344ca9dba398637932b8a1ef0b250e5b1192dfe3713e","source_id":"us-or","stale":false,"prev":"us-or/ors-671.755","next":"us-or/ors-671.950"},"notice":"GroundRules: Original legal text. Not legal advice."}