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Oregon Revised Statutes

Or. Rev. Stat. § 462.100 (2026)

License fee and tax in lieu of all others; exception

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      462.100 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]

Notes of Decisions
Cited in 6 cases, 1970–2010 · leading case: At&T Commc'ns of Pac. Nw., Inc. v. City of Eugene, 35 P.3d 1029 (Or. Ct. App. 2001).
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At&T Commc'ns of Pac. Nw., Inc. v. City of Eugene, 35 P.3d 1029 (Or. Ct. App. 2001). “”); ORS 462.100(1) (“The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.”
Multnomah Kennel Club v. Dep't of Revenue, 666 P.2d 1327 (Or. 1983). · cites it 3× ““(2) Percentage of gross mutuel wagering payable to the commission * * *287 ORS 462.100 provides that the license fees and taxes imposed under chapter 462 “* * * shall be in lieu of all other licenses and privilege taxes or charges by the state or any county, city or other…”
Thunderbird Mobile Club, LLC v. City of Wilsonville, 228 P.3d 650 (Or. Ct. App. 2010). “”); and ORS 462.100(1) (“The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.”
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988). “065 (1973), and on the privilege of conducting certain business activities, see ORS 462.100, ORS 696.110(2). By employing the words “in connection with,” the legislature apparently intended to reach a larger group of local taxes than those taxes merely imposed on a particular…”
City of Beaverton v. Harris, 474 P.2d 771 (Or. Ct. App. 1970). “840 (4); establishments operating pari mutuel betting under ORS 462.100, and financial institutions under ORS 317.”
Multnomah Kennel Club v. Dep't of Revenue, 9 Or. Tax 183 (Or. T.C. 1982). · cites it 4× “Plaintiff challenges the imposition of the tax, arguing that the county is without authority to levy such a tax, and *185 even if it could do so, plaintiff is exempt from taxation by way ofORS 462.100. County’s Authority to Tax. Multnomah County became a “home rule” county in…”
Or. Rev. Stat. § 462.100(1): 2 cases
At&T Commc'ns of Pac. Nw., Inc. v. City of Eugene, 35 P.3d 1029 (Or. Ct. App. 2001). “”); ORS 462.100(1) (“The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.”
Thunderbird Mobile Club, LLC v. City of Wilsonville, 228 P.3d 650 (Or. Ct. App. 2010). “”); and ORS 462.100(1) (“The State of Oregon hereby preempts the imposition of taxes on or measured by income on, and the regulation of, race meets.”
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