Legal Opinion
Budget Rent-A-Car of Washington-Oregon, Inc. v. Multnomah County
Court of Appeals of Oregon
Decided October 2, 1978No. A7607-09640, CA 8925PublishedCited by 2 opinions
1Opinion of the CourtSchwab, C. J.
Plaintiff Budget Rent-A-Car appeals from a judgment of the trial court upholding the validity of Multnomah County Ordinance No. 122 imposing a tax on the rental of motor vehicles.
In 1976, Multnomah County enacted Ordinance No. 122 which reads in pertinent part:
"Multnomah County ordains as follows:
"Section 1. Definitions.
"As used in this ordinance, unless otherwise provided or unless the context otherwise requires, the following words shall have the following meanings:
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"C. 'Commercial establishment’ means any person or other entity, any part of whose business consists of providing the…
2Cases cited7 opinions
- Artman v. RayOregon Supreme Court · 1972
- Cummings Construction Co. v. School District No. 9Oregon Supreme Court · 1965
- Oregon Newspaper Publishers Ass'n v. PetersonOregon Supreme Court · 1966
- Oregon Creamery Manufacturers Ass'n v. WhiteOregon Supreme Court · 1938
- EACRET ET UX v. HolmesOregon Supreme Court · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Budget Rent-A-Car of Washington-Oregon, Inc. v. Multnomah CountyOregon Supreme Court · 1979
- Western Energy, Inc. v. Georgia-Pacific Corp.Court of Appeals of Oregon · 1981