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Label:
City code section
(Added by Ordinance 192185, effective June 26, 2026.)
- A. For tax years 2012 through 2025, every resident subject to the tax imposed by Subsection 6.10.110 A..
- B. For tax years 2026 and later, every resident subject to the tax imposed by Subsection 6.10.110 B., who is required to file an Oregon income tax return for the taxable year and who reports Oregon Taxable Income that exceeds the thresholds that apply to the Arts Tax return for the tax year that must be filed.
- C. Nothing in this section precludes the Division from requiring any individual to file a return when, in the judgement of the Division, the individual should file a return.