Multnomah Kennel Club v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[T]he power to tax * * * is a ‘matter of county concern’ generally granted”; home rule county has “implicit power * * * to levy taxes.”
• statute imposing license fee in lieu of “all other licenses and privilege taxes” did not preclude county from imposing business income tax, because it was not a license fee or privilege tax

Source: CourtListener parenthetical corpus (CC0).