Oregon Revised Statutes

Or. Rev. Stat. § 696.365 (2026)

City or county business license tax

✓ current as of May 2026

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696.365 City or county business license tax. (1) A city or county may not impose a business license tax on or collect a business license tax from an individual licensed as a real estate broker or a timeshare sales agent who engages in professional real estate activity only as an agent of a managing principal broker.

(2) As used in this section, “business license tax” has the meaning given that term in ORS 701.015. [1987 c.581 §4; 2001 c.300 §78; 2007 c.319 §12; 2025 c.39 §17; 2025 c.389 §24]

Note: 696.365 was added to and made a part of ORS 696.010 to 696.495 but was not added to any smaller series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Notes of Decisions

Cited in 1 case, 2011–2011 · leading case: Proctor v. City of Portland, 263 P.3d 1099 (Or. Ct. App. 2011).

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Proctor v. City of Portland, 263 P.3d 1099 (Or. Ct. App. 2011). · cites it 16× “015(6)(a) and, thus, can be applied to plaintiffs notwithstanding ORS 696.365. As explained below, we conclude that, notwithstanding the 2008 revisions, the city’s Business License Law continues to retain the essential features of a “business license tax” as understood by the…”

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