(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:\n(a) Authorized by statute; or\n(b) Approved by the governing body of the local government and in effect on or before October 6, 2017.\n(2) This section applies to:\n(a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and\n(b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]
Oregon Legal Code