Or. Rev. Stat. § 320.490
Local government motor vehicle tax moratorium
Oregon · Oregon Revised Statutes Chapter 320 — Miscellaneous Taxes · Status: effective
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- Citation
- Or. Rev. Stat. § 320.490, Local government motor vehicle tax moratorium, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496439
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Full text
(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:
(a) Authorized by statute; or
(b) Approved by the governing body of the local government and in effect on or before October 6, 2017.
(2) This section applies to:
(a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and
(b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]
(Tax on Wages for Public Transportation Services)