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MULTNOMAH KENNEL CLUB v. DEPT. OF REV.

DOR No. MBI 80 1. OTC 1467. SC 28924.

666 P.2d 1327 (1983)

295 Or. 279

MULTNOMAH KENNEL CLUB, an Oregon Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided July 6, 1983.

Attorney(s) appearing for the Case

Robert F. Blackmore, Beaverton, argued the cause for appellant. With him on the briefs were Robert E. Thompson and Thompson, Adams & DeBast, Beaverton.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

Before LENT, C.J., and PETERSON, CAMPBELL, ROBERTS, CARSON and JONES, JJ.

JONES, Justice.

Plaintiff Multnomah Kennel Club questions the right of Multnomah County to impose a business income tax on pari-mutuel racing establishments. Multnomah County seeks to collect taxes from plaintiff for the years 1976 and 1977 totaling $17,885. Taxes for subsequent years are not as yet determined. Plaintiff questions the county's right to impose the business income tax under the Oregon Constitution and under ORS chapter 462 which plaintiff claims results...

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