Oregon Revised Statutes

Or. Rev. Stat. § 701.020 (2026)

Certain cities exempt from application of ORS 701.015

✓ current as of May 2026

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701.020 Certain cities exempt from application of ORS 701.015. (1) A city that imposes a business license tax based on or measured by adjusted net income earned by conducting business within the city shall be exempt from ORS 701.015.

(2) As used in this section, “business license tax” has the meaning given that term in ORS 701.015. [1987 c.581 §7]

Note: 701.020 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 701 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

LICENSING

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 6× “365 and ORS 701.020. The content and function of each informs the others.”

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