Oregon Revised Statutes Chapter 462 § 462.100 — License fee and tax in lieu of all others; exception
Oregon Revised Statutes Chapter 462 ·
Oregon Code § 462.100·Enacted ·Last updated March 01, 2026
Statute Text
License fee and tax in lieu of all others; exception.
(1) The State of Oregon hereby
preempts the imposition of taxes on or measured by income on, and the
regulation of, race meets.
(2) Except for
taxes levied under ORS 267.010 to 267.394, the license fee and tax provided in
this chapter for a race meet licensed thereunder shall be in lieu of:
(a) All other
licenses and privilege taxes or charges by the state or any county, city or
other municipal corporation; and
(b) All other
taxes on or measured by income imposed by any county, city or other municipal
corporation. [Amended by 1973 c.583 §1; 1987 c.655 §1]
Plain English Explanation
This Oregon statute addresses License fee and tax in lieu of all others; exception. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 462.100
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses License fee and tax in lieu of all others; exception. Read the full statute text above for details.
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The formal citation is Oregon Code § 462.100. Use this format in legal documents and court filings.
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