Oregon Revised Statutes

Or. Rev. Stat. § 305.630 (2026)

Compliance with city or county income tax ordinance required

✓ current as of May 2026

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305.630 Compliance with city or county income tax ordinance required. The head of each branch, department or agency of the government of the State of Oregon or a political subdivision (whether executive, legislative or judicial) shall comply with requirements of such city or county ordinance in the case of employees of such branch, department or agency who are subject to such tax and whose regular place of employment is within the city or county, pursuant to an agreement made under ORS 305.620. [1969 c.574 §2]

Notes of Decisions

Cited in 1 case, 1982–1982 · leading case: Multnomah Kennel Club v. Dep't of Revenue, 9 Or. Tax 183 (Or. T.C. 1982).

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Multnomah Kennel Club v. Dep't of Revenue, 9 Or. Tax 183 (Or. T.C. 1982). “ORS 305.630 and 305.635 require the head of an agency or department of the State of Oregon to comply with the requirements of a city or county tax in the case of employees who are subject to such a tax and to “withhold” tax.”

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