Legal Opinion
Portland Distributing Co. v. Department of Revenue
Oregon Supreme Court
Decided November 8, 1988No. OTC 2541; SC S34551PublishedCited by 4 opinions
1Opinion of the CourtCampbell, J.
The issue is whether state law preempts a Multnomah County tax based on the plaintiffs net income from the sale of beer. We hold that the tax is not preempted.
Multnomah County assesses a Business Income Tax (MCBIT) on the net income of “each person doing business within Multnomah County.” Mult County Code § 5.70.045. The purpose of the tax is to generate revenue for the county’s general fund. Id. §§ 5.70.040; 5.70.045(C).
The plaintiff is a wholesale beer distributor doing business in Múltnomah County. From 1982 through 1984, the plaintiff did not pay the county income tax on its income from…
2Cases cited9 opinions
- Springfield Education Ass'n v. Springfield School District No. 19Oregon Supreme Court · 1980
- Terry v. CITY OF PORTLANDOregon Supreme Court · 1955
- City of Klamath Falls v. Oregon Liquor Control CommissionOregon Supreme Court · 1934
- Kaiser Cement & Gypsum Corp. v. State Tax CommissionOregon Supreme Court · 1968
- City of Coos Bay v. Aerie No. 538 of Fraternal Order of EaglesOregon Supreme Court · 1946
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3Cited by4 opinions
- Alfieri v. SolomonOregon Supreme Court · 2015
- Vermont Ass'n of Realtors, Inc. v. StateSupreme Court of Vermont · 1991
- Alfieri v. SolomonOregon Supreme Court · 2015
- Vermont Ass'n of Realtors, Inc. v. StateSupreme Court of Vermont · 1991