Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALS
MISCELLANEOUS PROVISIONS
Section 305.823 - Local government tax on telephone services prohibited

ORS § 305.823

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Current through 2024 Regular Session legislation
Section 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.

ORS 305.823

Formerly 307.215; 2005 c. 94, § 27

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.