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  5. 763 P.2d 1189 (1988)
 

PORTLAND DISTRIBUTING v. DEPT. OF REV.

OTC 2541; SC S34551.

763 P.2d 1189 (1988)

307 Or. 94

PORTLAND DISTRIBUTING Company, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided November 8, 1988.

Attorney(s) appearing for the Case

Mark C. Rutzick, Portland, argued the cause and filed the briefs for appellant. With him on the briefs were Paul R. Romain, Douglas C. Blomgren, and Preston, Thorgrimson, Ellis & Holman, Portland.

Bonni C. Canary, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.

CAMPBELL, Justice.

The issue is whether state law preempts a Multnomah County tax based on the plaintiff's net income from the sale of beer. We hold that the tax is not preempted.

Multnomah County assesses a Business Income Tax (MCBIT) on the net income of "each person doing business within Multnomah County." Mult County Code § 5.70.045. The purpose of the tax is to generate revenue for the county's general...

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