(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]
Structure 2021 Oregon Revised Statutes
Volume : 13 - Housing, Games, Environment
Section 462.010 - Definitions.
Section 462.020 - License requirement; authority of commission to require fingerprints; rules.
Section 462.040 - Race meet licenses, classes, limitations, contents; rules.
Section 462.057 - License and other fees and purses; track fund.
Section 462.067 - License and other fees for race meets not subject to ORS 462.057 and 462.062.
Section 462.068 - Fees for wagering on certain previously held races.
Section 462.075 - Grounds for refusal to issue or renew licenses; hearing.
Section 462.080 - Exclusion of certain persons from race courses; hearing; penalty.
Section 462.090 - Revocation, suspension and refusal to renew licenses; hearing; civil penalty.
Section 462.100 - License fee and tax in lieu of all others; exception.
Section 462.125 - Number and classes of race meets; unused race days; conflicting race dates.
Section 462.142 - Account wagering.
Section 462.147 - Mutuel pools; forms of mutuel wagering; wagering devices; rules.
Section 462.150 - Regulation of underpayments; effect of tax.
Section 462.155 - Wagering on races previously held.
Section 462.157 - Limitations on wagering on historical animal racing.
Section 462.185 - Issuance of licenses to animal owners or trainers; conditions; revocation.
Section 462.195 - Written statement of age from purchaser of mutuel wagering ticket or receipt.
Section 462.210 - Oregon Racing Commission; appointment; confirmation.
Section 462.230 - Vacancies and removal.
Section 462.260 - Oregon Racing Commission Account; office, records and annual report of commission.
Section 462.270 - Duties of commission; rules.
Section 462.272 - Power of commission to administer oaths, take depositions, issue subpoenas.
Section 462.273 - Prohibited activities of commission, staff and family members.
Section 462.275 - Commission activities concerning betterment of racing; establishment of library.
Section 462.301 - Definitions for ORS 462.301 to 462.340.
Section 462.304 - Legislative findings.
Section 462.307 - Lawful exchange wagering.
Section 462.310 - Exchange wagering accounts.
Section 462.313 - Exchange wagering license; rules.
Section 462.316 - Prohibition on accepting certain wagers; suspension or closure of account.
Section 462.337 - Limitations on authority of Oregon Racing Commission.
Section 462.408 - Recovery of owed amounts.
Section 462.415 - Animals prohibited from racing; prohibited acts; rules.
Section 462.430 - Prohibitions concerning influencing results of races.
Section 462.450 - Regulation of possession, transportation or use of drugs at race course.
Section 462.710 - Application; contents; conditions; revocation of authority.
Section 462.720 - Pooling wagered moneys; surcharge on wagering by licensee.
Section 462.735 - Suspension or refusal to renew license; hearing; rules.