ORS 221.515
Privilege tax on telecommunications carriers

  • maximum rate
  • deduction of additional fees

(1)

The council of every municipality in this state may levy and collect from every telecommunications carrier operating within the municipality and actually using the streets, alleys or highways, or all of them, in such municipality for other than travel, a privilege tax for the use of those streets, alleys or highways, or all of them, in such municipality in an amount which may not exceed seven percent of the gross revenues of the telecommunications carrier currently earned within the boundaries of the municipality. The privilege tax authorized in this section shall be for each year, or part of each year, that such telecommunications carrier operates within the municipality.

(2)

As used in this section, “gross revenues” means those revenues derived from exchange access services, as defined in ORS 403.105 (Definitions for ORS 305.823 and 403.105 to 403.250), less net uncollectibles from such revenues.

(3)

A telecommunications carrier paying the privilege tax authorized by this section shall not be required to pay any additional fee, compensation or consideration, including the free use or construction of telecommunications facilities and equipment, to the municipality for its use of public streets, alleys, or highways, or all of them, and shall not be required to pay any additional tax or fee on the gross revenues that are the measure of the privilege tax. As used in this subsection, “use” includes, but is not limited to, street openings, construction and maintenance of fixtures or facilities by telecommunications carriers. As used in this subsection, “additional fee, compensation or consideration” does not include commissions paid for siting public telephones on municipal property. To the extent that separate fees are imposed by the municipality on telecommunications carriers for street openings, construction, inspection or maintenance of fixtures or facilities, such fees may be deducted from the privilege tax authorized by this section. However, telecommunications carriers shall not deduct charges and penalties imposed by the municipality for noncompliance with charter provisions, ordinances, resolutions or permit conditions from the privilege tax authorized by this section.

(4)

For purposes of this section, “telecommunications carrier” has the meaning given that term in ORS 133.721 (Definitions for ORS 41.910 and 133.721 to 133.739). [1989 c.484 §5; 1999 c.1093 §10]

Source: Section 221.515 — Privilege tax on telecommunications carriers; maximum rate; deduction of additional fees, https://www.­oregonlegislature.­gov/bills_laws/ors/ors221.­html.

Notes of Decisions

Authorization for municipal privilege tax on telecommunications carriers using rights of way does not prohibit municipality from imposing similar tax on entities exempt from definition of telecommunications carrier. AT&T Communications v. City of Eugene, 177 Or App 379, 35 P3d 1029 (2001), Sup Ct review denied

Municipality may impose tax for use of public streets, alleys and highways on telecommunications carrier revenues generated from services other than exchange access services. US West Communications v. City of Eugene, 336 Or 181, 81 P3d 702 (2003)

Where city charges utility fee on plaintiff telecommunications company and privilege tax on utilities that use or occupy city’s rights-of-way, this section places limit on rate of privilege tax that city can collect from utility that uses city’s streets, alleys or highways but does not prohibit city from charging other taxes and fees for privilege of doing business within city, so city can collect privilege tax and utility licensing fee concurrently from telecommunications company. Qwest Corporation v. City of Portland, 275 Or App 874, 365 P3d 1157 (2015), Sup Ct review denied

221.005
Legislative findings
221.010
Definitions for ORS 221.020 to 221.100
221.020
Authority to incorporate
221.031
Petition to incorporate
221.032
Annexation during pendency of incorporation
221.034
Incorporation of rural unincorporated community and contiguous lands
221.035
Economic feasibility statement
221.036
Inclusion of area within urban growth boundary in incorporation of rural unincorporated community
221.040
Hearing on petition to incorporate
221.050
Incorporation election
221.061
Election expenses
221.090
Terms of office of first city council
221.100
Validation of incorporation under prior laws
221.106
Prohibitions related to signing of incorporation petition
221.110
City officers
221.120
City council
221.130
Mayor
221.140
Appointment of municipal judge and other city officers
221.142
Qualifications for municipal judges
221.145
Basing compensation of city officers upon fines prohibited
221.160
Special elections to fill council vacancies
221.180
Procedure for nomination of candidates for city offices
221.200
Law governing city elections
221.210
Referendum and initiative for municipal measures and charter amendments
221.230
Election dates
221.240
Disclosure to city auditor of legally protected material
221.275
Definitions for ORS 221.275 to 221.290
221.277
Violation of city parking ordinance
221.285
Notice of delinquent parking violation to rental or leasing company
221.287
Recovery of fine from renter or lessee of vehicle
221.290
Application of ORS 221.275 to 221.290
221.295
Ordinances regulating placement or height of radio antennas
221.310
Effective date of ordinances, resolutions and franchises
221.315
Enforcement of charter provisions and ordinances
221.330
Publication or posting of ordinances
221.333
Parking ordinance violation
221.336
Establishment of municipal court
221.339
Jurisdiction of municipal court
221.342
Method by which municipal court becomes court of record
221.343
Method by which municipal court ceases to operate as court of record
221.344
Registration of municipal court
221.346
Enforcement of judgments of municipal court
221.351
Liens based on municipal court judgment
221.352
Municipal court docket
221.353
Disqualification of municipal judge for prejudice
221.354
Trial by jury in criminal cases
221.355
Agreement between cities for judicial services
221.357
Provision of judicial services to city by circuit court
221.358
Audio recording or reporting of municipal court proceedings
221.359
Appeals from conviction in municipal court
221.360
Appeal on issue of constitutionality of charter provision or ordinance
221.370
Validity of charter or ordinance provision determined before merits
221.380
Appeal by city from invalidating order
221.390
Trial, procedure and sentence in circuit court on appeal from municipal court
221.410
Power of city to control local affairs
221.415
Municipal rights of way
221.420
Municipal regulation of public utilities
221.450
Privilege tax on public utilities operating without franchise
221.460
Duration of franchises, privileges and permits
221.470
Removal of structures after expiration of grant or franchise
221.475
Territory annexed to city
221.485
Policy on vehicles for hire
221.495
Local regulation of vehicles for hire
221.505
Policy
221.510
Municipal regulation of telecommunications carriers
221.515
Privilege tax on telecommunications carriers
221.610
Disincorporation of cities
221.621
Disincorporation procedure
221.650
Property conveyed to county
221.655
Privilege tax on distribution utilities
221.720
Situs of cities
221.725
Sale of real property by city
221.727
Alternative procedure for sale of city-owned real property
221.729
Sale of city-owned real property to develop affordable housing
221.735
Continuation of collection service after incorporation
221.750
Right of cities to public areas not extinguished by adverse possession or statute of limitations
221.760
Prerequisites for cities in counties of over 100,000 population to receive revenues from cigarette, gas and liquor taxes
221.770
Revenue sharing to cities
221.785
Effect of challenge of validity of incorporation
221.862
“Historic ghost town” defined
221.867
Filling vacancies in city council of historic ghost town to form quorum
221.869
Preference for appointment to city council of historic ghost town
221.872
State shared revenues not available to historic ghost town
221.901
Cities organized under 1893 Act
221.902
City officers
221.903
Bond and oath of officers
221.904
Vacancies
221.905
Compensation of city officers
221.906
Election procedure generally
221.907
Eligibility for office
221.908
Council meetings
221.909
Council meetings
221.910
Council to judge qualifications of members
221.911
Rules on council’s granting franchise or payment of money
221.912
Procedures applicable to ordinances
221.913
Claims against cities
221.914
Prosecution for violation of ordinance
221.915
Nuisance defined
221.916
Powers of common council
221.917
Functions and duties of mayor
221.918
Duties of recorder
221.919
Powers and duties of marshal
221.920
Duties of treasurer
221.921
Interest of officers in city contracts
221.924
Authority to make public improvements
221.925
Tax deeds
221.926
Authority to enact ordinances
221.927
Approval or veto of ordinances
221.928
Record of ordinances
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