License fee and tax in lieu of all others; exception.

  1. Law
  2. Oregon Revised Statutes
  3. Housing, Games, Environment
  4. Racing
  5. License fee and tax in lieu of all others; exception.

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(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]


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