Or. Rev. Stat. § 305.823 (2026)

      305.823 Local government tax on telephone services prohibited. A county, city, district or other political subdivision in this state may not levy or impose a tax on amounts paid for exchange access or other telephone services. [Formerly 307.215; 2005 c.94 §27]

Note: 305.823 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

      305.824 [2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]