Multnomah Kennel Club v. Department of Revenue

Plaintiff Multnomah Kennel Club questions the right of Multnomah County to impose a business income tax on pari-mutuel racing establishments. Multnomah County seeks to collect taxes from plaintiff for the years 1976 and 1977 totaling $17,885. Taxes for subsequent years are not as yet determined. Plaintiff questions the county’s right to impose the business income tax under the Oregon Constitution and under ORS chapter 462 which plaintiff claims results in a state preemption of the field of income taxation of pari-mutuel betting establishments. The Tax Court denied plaintiffs claim and…