POL Government Elected Officials Auditor Mary Hull Caballero Charter, Code & Policies City Code & Charter Online Code & Charter Title 7 Business Licenses Chapter 7.02 Business License Law
7.02.350 License Tax Year Term.

Each license tax year begins on the first day of the month in which a taxfiler became subject to the requirements of this Chapter.  Each license tax year expires at the end of the applicable tax period on the basis of which the taxfiler computes net income under the applicable laws of the State of Oregon imposing taxes on or measured by net income, not to exceed one year.