reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2200 - Additional to Statutory Provisions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A requirement
			 imposed on a business firm by an enterprise zone sponsor is strictly
			 supplemental to the provisions under applicable statutes or state laws, and it
			 shall neither alter nor undermine their effect or intent.
(2) With respect to the following, as
			 established by relevant state provisions, a requirement may in no way:
(a) Affect the basic eligibility or
			 ineligibility of certain business activities or allowed uses of or the minimum
			 size of investments in relevant property;
(b) Provide financial support to the
			 statewide school system; or
(c)
			 Alter the coverage, extent, period or any other direct aspect of tax benefit,
			 although:
(A) Alternative types of payment or
			 financial contributions by the firm are possible; and
(B) The sponsor shall set the total period of
			 tax benefit as provided by the relevant law or statute.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2300 - Reasonableness

Current through Register Vol. 63, No. 7, July 1, 2024
This rule offers guidance for evaluating whether local
				additional enterprise zone requirements are reasonable, such that:
(1) The requirements shall not vary
			 dramatically or erratically over time for business firms interested in
			 investing in the zone and seeking special benefits or waivers.
(2) The requirements shall not be arbitrarily
			 applied, implemented or enforced, in that the sponsor shall be consistent in
			 not only setting conditions, but also in how to handle compliance
			 issues.
(3) The requirements may
			 differentiate among relevant business firms for a given situation in OAR
			 123-668-2000(1) or
			 (2) in terms of investment size, the firm's
			 industry and so forth, but such differentiation shall be:
(a) Based on definable
			 characteristics;
(b) Consistently
			 applied in its own regard; and
(c)
			 Related to an apparent or expressed public purpose.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2400 - Zone Sponsor Policies

Current through Register Vol. 63, No. 7, July 1, 2024
In terms of the means and authority by which local additional
				requirements are put into effect:
(1)
			 An enterprise zone sponsor shall consider a policy-making approach to achieve
			 accountability and maintain consistency in imposing or setting such a
			 requirement on business firms, especially in view of the following:
(a) Constitutional or other legal protections
			 for business firms; and
(b) General
			 principles of fairness and clarity regarding public purposes and
			 intent.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2450 - Approving Agreements

Current through Register Vol. 63, No. 7, July 1, 2024
The sponsoring city, port or county governments of an
				enterprise zone may authorize the written agreement with a business firm in the
				case of OAR 123-668-2000(1) or
				(2)(a) through a number of approaches, which
				may differ among the cosponsors, including but not limited to the following
				examples:
(1) Approval by an official
			 normally empowered to enter into such an agreement under the laws, charters,
			 ordinances and conventions of the cosponsor;
(2) Approval by the person or persons
			 formally and specifically recognized to conclude the agreement, pursuant to a
			 previous accord between the firm and the sponsor;
(3) A specific resolution by the governing
			 body authorizing a preliminary or final written agreement;
(4) A specific resolution by the governing
			 body that authorizes an agent to conclude such an agreement;
(5) A standing policy adopted by the
			 cosponsor that empowers a particular agent to negotiate such an agreement with
			 all or some firms on behalf of the cosponsor (for example, the local zone
			 manager); or
(6) An
			 intergovernmental agreement that delegates to the cosponsor(s), in whose
			 jurisdiction the firm will locate its exempt property, the right to execute the
			 agreement on behalf of the entire zone sponsor.
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.105,
				  285C.160 &
				  285C.403; OBDD 13-2015, f. &
				  cert. ef. 11-12-15
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-2500 - Additional Conditions in an Urban Zone

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of OAR
				123-668-2000(2)(c)
				and additional conditions imposed on eligible business firms by the sponsor of
				an urban enterprise zone under ORS
				285C.150:
(1) The sponsor of the enterprise zone shall
			 abide by OAR 123-668-2000 to
			 123-668-2400.
(2) "Groups of persons" as used in ORS
			 285C.150(2) may
			 comprise the general populace or labor force or any lesser number of persons,
			 who may not be explicitly defined in terms of geography/residency.
(3) When approving the application for
			 authorization, in accordance with OAR
			 123-674-2300(7),
			 the sponsor of an urban zone must include information that lists and clearly
			 explains the specific additional conditions to which the firm is committing, or
			 to which it may be obligated under certain contingencies, in order to effect
			 and enforce compliance.
(4) The
			 written information as described in section (3) of this rule shall appear in a
			 standardized format that conforms to the policy that the zone sponsor has
			 adopted for imposition of such additional conditions, and that is used for all
			 eligible business firms authorized in that urban enterprise zone, including but
			 not limited to a standard performance contract to which firms agree.
(5) Failure by a firm to satisfy such
			 additional local conditions of an urban zone may affect the exemption in the
			 following ways:
(a) Denial of the
			 authorization under ORS
			 285C.140(2)(e),
			 but only if the firm does not formally commit to meet the conditions;
(b) Refusal of initial qualification for
			 exemption under ORS 285C.175; or
(c) Disqualification of an ongoing exemption
			 in accordance with ORS
			 285C.240(1)(d),
			 except as provided under 285C.240(6).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-3000 - REQUSITE OPENNESS & COMMUNICATION - Posted Agreements

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes ORS
				285C.163 and
				285C.407:
(1)
(a) A
			 written agreement under ORS
			 285C.160 or
			 285C.403(4)
			 between a business firm and an enterprise zone sponsor does not come into
			 effect until it has been posted online for at least 21 days.
(b) The online posting shall be on the
			 website of at least one cosponsor of the enterprise zone; and
(c) The zone co/sponsor is solely for
			 responsible for determining: Appropriate place at website for posting, ways to
			 draw attention to it, whether to extend posting beyond 21 days, otherwise
			 making it or related information publicly available, any opportunity for public
			 response, or the like.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-3500 - Infrastructure in Neighboring Jurisdictions

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.142 and
				285C.404, for any situation
				relevant to OAR 123-668-3000, if the zone sponsor determines that future
				investments or operations of the business firm in using the enterprise zone
				will potentially have an impact on infrastructure within the jurisdiction of a
				local government aside from any government that (co)sponsors the zone, then the
				sponsor shall give notice to that government:
(1) The notice shall occur as soon as
			 possible after the determination is made, before entering into an agreement
			 with the business firm, and shall describe the potential impact in
			 writing.
(2) Local governments
			 include any city, county or local service district, or any subdivision of the
			 same, with territory adjacent to but outside any sponsoring government and
			 inside this state, regardless that:
(a) Its
			 jurisdiction also extends within the boundary of the zone or that of a
			 sponsoring government;
(b) It is a
			 district listed under ORS
			 174.116,
			 198.010 or 198.080;
(c) It does not have taxing authority;
			 or
(d) It does not provide or
			 support the infrastructure.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-4000 - SUPPORT FEES FOR OREGON SCHOOLS - Applicability and Rate Setting

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.162 and
				285C.405, for purposes of school
				support fee rates in an agreement between a business firm and the sponsor of an
				enterprise zone under ORS
				285C.160 and
				285C.403(4),
				exclusively as described in OAR
				123-668-2000(1) or
				(2)(a):
(1) Such an agreement must stipulate the fee
			 rate established by the zone sponsor and the common or union high school
			 district that:
(a) Provides elementary and
			 secondary education (exclusive of community college, educational service or any
			 other district); and
(b) Would
			 otherwise receive property tax revenue on property of the firm inside the
			 enterprise zone.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-4100 - Fee Rate Characteristics

Current through Register Vol. 63, No. 7, July 1, 2024
As established according to OAR 123-650-5300 or 123-668-4000,
				the fee rate for school support:
(1)
			 Must be exactly the same for every agreement under ORS
			 285C.160 or
			 285C.403(4)
			 with any business firm with exempt property inside the same area that is shared
			 by the enterprise zone and the school district.
(2) Shall be either 22.5% or a whole
			 percentage (without any decimal) in the range of 15.0% to 30.0%.
(3) May not change until the enterprise zone
			 is (again) re-designated.
(4) May
			 be set:
(a) In an enterprise zone for which
			 the boundary encompasses territory of multiple school districts:
(A) Independently with each district,
			 regardless of setting a rate that is different or the same with any other
			 school district; or
(B) Jointly at
			 the same percent with two or more districts, including but not necessarily with
			 all such districts.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-4200 - Fee Payment and Administration

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of an agreement between an enterprise zone sponsor
				and a business firm and the school support fee rate as described in OAR
				123-668-4000 and 123-668-4100:
(1)
			 Fees are not collected for:
(a) The first,
			 second or third year of any standard exemption period under ORS
			 285C.175; or
(b) A year preceding the sixth year of
			 exemption on any long-term rural facility under ORS
			 285C.409(1)(c).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 668 - LOCAL ENTERPRISE ZONE SPONSORSHIP › Section 123-668-4300 - Fee Delinquency

Current through Register Vol. 63, No. 7, July 1, 2024
In relation to the school support fee in an agreement entered
				into between a zone sponsor and a business firm under ORS
				285C.160 or
				285C.403(4):
(1) Pursuant to timely notice in OAR
			 123-668-4200(4), except as otherwise specified in the agreement according to
			 section (3) of this rule:
(a) On January 1
			 following the exemption year of the property tax savings on which the fee is
			 based, any unpaid fee amount becomes delinquent, to which the business firm
			 should be alerted;
(b) After March
			 1 but no later than April 1, the school district may give notice in writing to
			 the business firm and to the county assessor of the fee amount remaining unpaid
			 under ORS 285C.162(5)(a)
			 or 285C.405(5)(a)
			 along with a copy of notice from OAR 123-668-4200(4); and
(c) No interest or penalty is charged or
			 added to any amount of the fee remaining unpaid.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-0001 - Purpose, Scope and General Process for Businesses Seeking Exemption

Current through Register Vol. 63, No. 7, July 1, 2024
(1) This division
			 of administrative rules clarifies, specifies and establishes elements of ORS
			 285C.050 to
			 285C.250 (
Oregon
			 Enterprise Zone Act
) for the determinations, procedures and requirements
			 relevant to the three- to five-year exemption from property taxes under ORS
			 285C.175 on qualified property
			 of eligible business firms in any enterprise zone.
(2) The outline of these rules, regarding a
			 business firm's receipt of this exemption, is that:
(a) The sponsor of the enterprise zone may
			 extend the usually three-year period to four or five consecutive years in total
			 by executing a written agreement with the firm before approval of the
			 application in subsection (c) of this section.
(b) The firm must be engaged in eligible
			 activities as primarily determined with authorization.
(c) The firm must apply for authorization,
			 generally before any work begins on the new investment, and the local zone
			 manager and the county assessor need to authorize the firm.
(d) The firm must initially satisfy certain
			 hiring criteria and then maintain corresponding employment minimums during the
			 entire exemption period in order to first become and then stay
			 qualified.
(e) The exemption is
			 primarily on certain new property and only for an authorized firm that timely
			 claims the exemption with the assessor after it has placed the property in
			 service; before that, it may be exempt under ORS
			 285C.170.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-0100 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
OAR 123-001 (Procedural Rules) contains definitions that are
				used in this division of administrative rules along with terms under ORS
				285C.050. Additionally, for
				purposes of these rules, the following terms have the meanings set forth below
				unless the context demands otherwise:
(1)
Annual
			 Employment
means the number of employees as averaged over the
			 course of a year of exemption under ORS
			 285C.175 based on OAR
			 123-674-4000.
(2)
Application
means the latest revision of Department of Revenue Form OR-EZ-AUTH,
			 150-303-029, Oregon Enterprise Zone Authorization Application (inclusive of
			 attachments) as filled out and submitted by a business firm to the zone
			 sponsor, and available at oregon.gov/dor/forms/Pages/default.aspx.
(3)
Approval
			 Form
means the latest revision of form 150-303-082, Oregon
			 Enterprise Zone Authorization Approval, available from the Department of
			 Revenue at oregon.gov/dor/forms/Pages/default.aspx for documenting local
			 authorization of the Firm/applicant.
(4)
Claim
			 Employment
means the total number of employees on the date when
			 an authorized business firm files its exemption claim under ORS
			 285C.220 or on the corresponding
			 April 1, whichever is earlier.
(5)
Current County Wage
is the finalized average
			 annual figure under ORS
			 285C.050(4) for
			 all industries and ownerships in the county as most recently released for the
			 Quarterly Census of Employment and Wages (QCEW), according to the transition
			 from one year's figure to the next as determined by the Department.
(6)
Established County
			 Wage
is the Current County Wage:
(a) Of the county with the higher or highest
			 wage in the case of an enterprise zone that contains any area in two or more
			 counties, regardless of sponsorship by the county government.
(b) At the time when one of the following
			 effectively occurs, whichever is later:
(A)
			 Application is approved (Firm/applicant is authorized) under ORS
			 285C.140(6) by
			 completion of the Approval Form according to OAR
			 123-674-2500;
(B) When, consistent with OAR
			 123-674-3700:
(i) A statement of authorization renewal is
			 submitted under ORS 285C.165(1);
			 or
(ii) The exemption claim is
			 initially filed under ORS
			 285C.220 and
			 285C.225 using an authorization
			 that is inactive.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-0200 - General Employment Terminology and Issues

Current through Register Vol. 63, No. 7, July 1, 2024
As used in this division of administrative rules, especially
				OAR 123-674-0100 and
				123-674-4000 to
				123-674-4800, in determining
				business firm job levels:
(1)
			 Averaging based on hours worked, hour paid or the like, such as full-time
			 equivalency, is not permitted: rather, persons in full-time, year-round jobs
			 associated with relevant business operations throughout the enterprise zone,
			 either at a particular time or on average over a year or 12-month period, are
			 counted.
(2) This relates primarily
			 to "employees of the firm" or "employment of the firm," as used in ORS
			 285C.200 and
			 285C.210, which:
(a) Includes positions or persons who are:
(A) Employed directly by the business firm,
			 including but not limited to being hired or retained through lease or contract
			 with the person or with a third party serving such a leasing or payroll
			 function for the firm, provided that the firm nevertheless selected and
			 directly manages their work, but excluding any employee of an independent
			 contractor, or anyone whom the firm leases or contracts out to another
			 business;
(B) Engaged a majority of
			 their working time in eligible operations under ORS
			 285C.135, including but not
			 limited to persons who perform eligible activities as described in OAR
			 123-674-1100 or
			 123-674-1200(3) or
			 (4); and
(C) Assigned to an official work site inside
			 the enterprise zone and are performing work for operations located there in
			 terms of how they spend at least 75 percent of their time on the job, even if
			 not physically working inside the zone during that entire time, but rather in
			 the immediately surrounding region, such that the employee can reasonably
			 commute to such locations on a regular basis.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-0500 - EXTENDED TAX ABATEMENT - General Points

Current through Register Vol. 63, No. 7, July 1, 2024
With respect to an extended period of property tax abatement
				longer than three years under ORS
				285C.160 and
				285C.175(2)(b):
(1) The period in which a qualified business
			 firm needs to comply with all regular enterprise zone requirements is also
			 extended for up to two more years, exposing the firm to having to pay back all
			 four or five years of abated taxes because of noncompliance and regular
			 disqualification, for example, in the event of substantial curtailment in
			 either of those two years.
(2) The
			 exemption shall revert to the basic three-year period upon failure to satisfy
			 an applicable requirement only in OAR
			 123-674-0600 or
			 123-674-0700, triggering
			 repayment of taxes abated (only) in the fourth or fifth year if there are
			 any.
(3) Even as other property
			 continues to receive the extended abatement, a qualified business firm may
			 elect to have certain property terminate its exemption after the third year,
			 such that it is then subject to taxation but not to retroactive
			 disqualification under ORS
			 285C.240(1)(a), (e) or
			 (f). What property is exempt for only three
			 years or may receive additional years of exemption shall be described in:
(a) The written agreement in OAR
			 123-674-0700; or
(b) Specific notice provided to the county
			 assessor from the firm or property owner no later than April 1 directly
			 following the third exemption year.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-0600 - Compensation & Wage Standards

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.160 and a qualified
				business firm subject to a written agreement described in OAR
				123-674-0700:
(1) In order for the firm to receive the
			 additional one or two years of exemption on qualified property inside any
			 enterprise zone not excluded by OAR
			 123-674-0500(5):
(a) Wages received on average must equal or
			 exceed the Current County Wage, but only:
(A)
			 During the additional one or two years; and
(B) If the agreement was executed on or after
			 October 6, 2017; and
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-0700 - Written Agreement between Sponsor and Eligible Business Firm

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of the written agreement that is required between
				the sponsor of an enterprise zone and an eligible business firm under ORS
				285C.160:
(1) To receive an additional one or two years
			 of exemption, the agreement must be finalized no later than completion of the
			 Approval Form.
(2) Both the
			 Firm/applicant seeking an extended abatement and the sponsor of the zone (see
			 OAR 123-668-2450) must formally
			 endorse the agreement.
(3) The
			 agreement shall specify whether:
(a) The total
			 period of abatement is four or five consecutive years; and
(b) The Firm/applicant needs to fulfill any
			 additional requirement with respect to determining satisfaction and consequence
			 of its not being met, in accordance with OAR
			 123-668-2000 to
			 123-668-2500.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1000 - BUSINESS ELIGIBILITY - Special Business Distinctions

Current through Register Vol. 63, No. 7, July 1, 2024
For these administrative rules:
(1) As used in ORS
			 285C.050 to
			 285C.250, "hotel, motel or
			 destination resort" means any 'destination resort' or 'hotel or motel' facility
			 as defined in OAR 150-285-3200.
(2) "Fulfillment center" as used in ORS
			 285C.135(2)(c)
			 means a facility, for which 25 percent or more of its newly re/constructed
			 space or annual labor expense is used to process, handle or transport goods
			 that:
(a) Are not also produced, fabricated or
			 similarly subject to value-added treatment at that facility;
(b) Fulfill a retail purchase or transaction,
			 for example, through a call center or electronic commerce; and
(c) Are delivered to customers, consumers or
			 end-users (regardless that they are businesses rather than households) located
			 inside this state within:
(A) 50 miles of
			 travel distance from the facility; or
(B) 30 miles of straight-line distance from
			 any place on the enterprise zone boundary.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1100 - Basic Eligibility of Firms and Operations

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of determining the business eligibility under ORS
				285C.135(1) in
				an enterprise zone:
(1) The
			 Firm/applicant (when qualified) must:
(a) Be a
			 business firm under ORS
			 285C.050 consistent with OAR
			 123-674-1000(3);
			 and
(b) Produce, sell or provide
			 goods, commodities, products, merchandise, work or services to other
			 businesses, business operations or organizations, or be capable of doing so,
			 through eligible activities.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1200 - Ineligible Activities

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.135(2), (3) and
				(5):
(1) The following activities are ineligible,
			 and property used in any such activity may not qualify for an enterprise zone
			 exemption, regardless that it serves other businesses:
(a) Retail sales of goods or
			 services;
(b) Retail food service
			 or serving of meals;
(c) Tourism
			 attractions or similar services;
(d) Entertainment or recreation provided
			 directly to the patron or user;
(e)
			 Childcare or similar services;
(f)
			 Provision of health care, medical services or similar services to
			 patients;
(g) Professional
			 services, such as accounting, communications, design, engineering, legal advice
			 or management;
(h) Actuary,
			 appraisal, banking, brokerage, extension of credit, insurance, investment,
			 money lending or similar financial services;
(i) Leasing or management of real
			 estate;
(j) Provision of
			 residential housing for purchase or lease;
(k) Construction or modification of real
			 property;
(l) Installation of
			 fixtures, machinery or equipment;
(m) Leasing or contracting out employees to
			 work even in eligible activities for another business;
(n) Recreational vehicle parks
(o) Renting of storage units or
			 space;
(p) Fulfillment center;
			 or
(q) Similar types of business
			 operations.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1300 - Eligible Business Firm with Ineligible Activities

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.135(3):
(1) A Firm/applicant is eligible:
(a) If when qualified, it engages in an
			 eligible activity in the enterprise zone;
(b) Provided that any ineligible activity of
			 the Firm/applicant is at a separate business operation; and
(c) Regardless of the degree to which an
			 ineligible activity represents the Firm/applicant's main commercial
			 pursuit.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1400 - Gross Receipts Test

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A gross
			 receipts test shall determine the eligibility of a business firm or business
			 operation that partially involves an ineligible activity only when:
(a) There are Applicable Gross
			 Receipts;
(b) The firm is not
			 eligible as described in OAR
			 123-674-1200(4);
			 and
(c) For lack of definitive or
			 physical separation, the ineligible activity cannot be effectively isolated
			 from eligible activities for purposes of OAR
			 123-674-1300.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1500 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  285A.075 &
				  285C.060(1)
Stats. Implemented: ORS
				  285C.070,
				  285C.135 &
				  285C.185
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1600 - Call Centers and Like Operations

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.135(5)(a):
(1) A Firm/applicant and its operations are
			 eligible, regardless of retail transactions, financial services or other
			 ineligible activities, if:
(a) They serve the
			 firm or its clients exclusively through computer, electronic, online, telephony
			 or other information and communication technologies or methods;
(b) No more than 10 percent of the customers
			 or business transactions come from inside the local calling area, in which
			 telephone calls could be made to and from the firm's location in the enterprise
			 zone without long distance telephone charges or service as traditionally
			 applied to landlines; and
(c) Not
			 engaged in telemarketing, but rather the firm is taking unsolicited orders or
			 responding to prior instruction, including but not limited to:
(A) Following-up on pledges or expressions of
			 interest to the firm or its client;
(B) Checking with users of client-supplied
			 goods or services, for example, to continue or renew recently expired
			 membership, contract, etc.; or
(C)
			 Collection of voluntarily incurred dues, fees or other charges payable to the
			 client.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-1700 - Headquarter Facilities

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.135(5)(b):
(1) A Firm/applicant and its operations are
			 eligible, regardless of retail, financial, professional or other such
			 ineligible activities, if:
(a) The business
			 is operating substantially at two or more locations including at least one
			 place outside of the enterprise zone;
(b) The operations in the zone support and
			 serve the firm's other operations or commercial pursuits throughout this state
			 or throughout a multiple-state or larger region consistent with section (5) of
			 this rule; and
(c) In approving the
			 Application, the local zone manager includes on behalf of the sponsor pursuant
			 to the Preauthorization Conference under ORS
			 285C.140(7) a
			 formal finding that:
(A) Describes how the
			 proposed investment and the business firm will satisfy subsections (a) and (b)
			 of this section, including indications of applicable services, relevant region
			 and the relationship among intra-firm operations; and
(B) Asserts that the proposed investment is
			 significant for the enterprise zone and the local economy, succinctly
			 explaining the reasons for this significance, such as the size of proposed
			 operations relative to local measures of commerce, special job opportunities,
			 diversification, strategic, marketing or visibility objectives of the zone, or
			 other impacts.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-2000 - AUTHORIZATION PROCESS - Timely Submission

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.140(1):
(1) In applying for authorization with the
			 sponsor of an enterprise zone and the county assessor, the Firm/applicant
			 shall:
(a) Fill out the Application as
			 completely as the Firm/applicant is capable of doing;
(b) Have the Application signed and dated by
			 an owner, executive officer or legally authorized representative of such an
			 owner or officer of the Firm/applicant; and
(c) Submit the Application by mail or
			 otherwise to the local zone manager.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-2100 - Allowably Late Applications

Current through Register Vol. 63, No. 7, July 1, 2024
Notwithstanding OAR
				123-674-2000(2),
				the zone manager may accept an Application after:
(1) Certain physical work that consists only
			 of:
(a) Demolition, cleanup, environmental
			 remediation, removal of hazardous materials, and so forth;
(b) On-site delivery, storage or upkeep of
			 materials or elements of qualified property prior to their use for construction
			 or installation; or
(c)
			 Construction or the like that occurred and completely ceased six months or
			 longer before Application, consistent with OAR
			 150-285-3200(3)(b),
			 insofar as the property was not placed in service and is not assessed for the
			 current tax year, and the Application precedes the resumption of
			 work.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-2300 - Initial Processing by Local Zone Manager

Current through Register Vol. 63, No. 7, July 1, 2024
Following submission of an Application:
(1) The local zone manager may collect an
			 authorization filing fee as described in OAR
			 123-668-1700.
(2) The local zone manager shall deny the
			 Application if finding:
(a) The
			 Firm/applicant does not fulfill any basis for eligibility under ORS
			 285C.135;
(b) The Firm/applicant is unwilling or unable
			 to unambiguously commit to an action/obligation as required under ORS
			 285C.140(2);
(c) The Application was submitted too late as
			 described in OAR 123-674-2000 and
			 123-674-2100;
(d) The location of proposed qualified
			 property is outside the enterprise zone boundary and no relevant boundary
			 change is pending (or possible); or
(e) Any other reason that precludes
			 authorization.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-2500 - Final Processing

Current through Register Vol. 63, No. 7, July 1, 2024
Pursuant to OAR
				123-674-2300:
(1) The county assessor or county assessment
			 staff to whom the assessor delegates enterprise zone duties shall:
(a) Accept any requisite invitation to a
			 Preauthorization Conference, as feasible and warranted;
(b) Approve or deny the Application within a
			 reasonable time after receiving the Approval Form from the local zone
			 manager;
(c) Fill out and sign the
			 pertinent section of the Approval Form, retain copy for assessor's records, and
			 return the form to or process it on behalf of the local zone manager, within
			 five or fewer business days after making a decision in subsection (b) of this
			 section; and
(d) Include a written
			 explanation with the materials returned to the local zone manager if denying
			 authorization for any reason in OAR
			 123-674-2300(2).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-3000 - Being an Authorized Business Firm

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of ORS
			 285C.050 to
			 285C.250 and this division of
			 administrative rules, the Firm/applicant becomes "authorized" only upon
			 fulfillment of OAR 123-674-2500(5).
			 (As applicable, County Wage is primarily established at that point)
(2) Authorization serves to establish and
			 address critical issues related to a Firm/applicant's knowledge of the
			 enterprise zone, the eligibility of its business activity, Existing Employment,
			 clarity in the unlikely event of concurrent Applications, and so
			 forth.
(3) Authorization does not
			 as such govern the qualified property subject to exemption under ORS
			 285C.170 or
			 285C.175, other than the basic,
			 general parameters described in OAR
			 123-674-3100, in that:
(a) The anticipated timing, estimates and
			 descriptions of the investment in qualified property in the Application are not
			 in and of themselves binding and do not serve a regulatory function.
(b) The two exceptions to this section are
			 qualified property of a headquarter-type facility (see OAR
			 123-674-1700) or in a rural
			 renewable energy development zone (see OAR 123-680), in that the actual,
			 completed project or facility must conform substantially to representations in
			 the Application (aside from anticipated timing) to enjoy the standard exemption
			 under ORS 285C.175.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-3100 - Limitations on Exemption Relative to Authorization

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.180(2)(d) to
				(f) and
				285C.225(3),
				the Application and information in it restrict what will be exempt under ORS
				285C.170 or
				285C.175 in only the following
				four ways, in that qualified property must be:
(1) Possessed for use by the Firm/applicant
			 or qualified business firm, such that it either owns the property or leases it
			 consistent with OAR 123-674-5500, except as
			 allowably transferred to another eligible business firm acquiring the
			 authorized firm or the property, including but not limited to OAR
			 123-674-3200(1)(a) or
			 (3)(c) or
			 123-674-4800.
(2) At the same general location when the
			 exemption begins:
(a) That encompasses a
			 single, coherent area of business operations;
(b) Which may consist of a complex of lots or
			 parcels of land or of a comparably proximate set of multiple sites, such that
			 each lot, parcel or site is separated one from the other by commonly owned
			 land, and not otherwise broken up except by roads, easements and so forth;
			 and
(c) Which the Firm/applicant
			 need not describe in whole, such that inclusion in the Application of a street
			 address or tax lot within the overall area is sufficient.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-3200 - Amending the Application/Authorization

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of amending an application before or after its
				approval:
(1) To substantively modify
			 the Application, such that it reestablishes what might be exempt as described
			 in OAR 123-674-3100, the Firm/applicant
			 must formally deliver the amendment on or before December 31 preceding the
			 initial year of actual exemption, including but not limited to a late filing
			 under ORS 285C.220(9), in
			 order to:
(a) Change the Firm/applicant to
			 that of another eligible business firm that has or is purchasing or leasing
			 only qualified property of the Firm/applicant in contrast to subsection (3)(c)
			 of this rule;
(b) Revise the
			 location of the property inside the same enterprise zone; or
(c) Add a structure or basic type of property
			 absent from the Application, or distinct projects or operations entailing
			 substantial new development.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-3500 - Additional, Concurrent Authorizations

Current through Register Vol. 63, No. 7, July 1, 2024
While amendment to an outstanding Application as described in
				OAR 123-674-3200 is generally
				preferable for reasons of simplicity, approval of two or more outstanding
				Applications for the same Firm/applicant in the same enterprise zone is
				allowable, and in some cases, desirable or necessary:
(1) The Firm/applicant must make another
			 Application for any case that goes beyond what a single Application may cover,
			 according to OAR 123-674-3100, such as
			 investments in qualified property:
(a) At
			 more than one general location inside the zone;
(b) Inadequately indicated in the Application
			 in terms of a basic type of property or major improvement, once the first year
			 of the initial exemption has already begun; or
(c) That will not be in service until the
			 third or later year following the first exemption year of initial property
			 covered by a current authorization.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-3700 - Renewal of Active Status and Inactive Authorization

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.165 an eligible business
				firm's authorization in an enterprise zone becomes 'inactive' after more than
				two years, such that:
(1) The
			 authorization remains active over:
(a) The
			 remainder of the year after approval of the Application;
(b) The two-year period immediately
			 following; and
(c) Each two-year
			 period directly thereafter, subject to a statement of renewal as described in
			 subsection (2)(b) of this rule.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-4000 - Computation of Average Employment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Annual Employment or Existing Employment
			 is calculated such that:
(a) The actual
			 employment of the firm at the end of each period (for example, pay periods or
			 calendar months) that concludes during any exemption year or the entire 12
			 months before Application shall be summed and then divided by the total number
			 of periods.
(b) Periods shall not
			 be longer than a quarter of a year, and such quarters shall begin on January 1,
			 April 1, July 1 and October 1.
(c)
			 Results are rounded mathematically to a natural number that is not less than
			 one.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-4100 - Employment Requirement to Qualify Initially

Current through Register Vol. 63, No. 7, July 1, 2024
To receive and begin an enterprise zone exemption under ORS
				285C.175, an authorized business
				firm must qualify by filing under ORS
				285C.220 and
				285C.225 as described in OAR
				123-674-6100:
(1) The first Claim Employment must equal or
			 exceed the greater of one plus or 1.1 times the Existing Employment:
(a) If at the time of filing, however, the
			 actual Claim Employment is insufficient, the requirement under ORS
			 285C.200(1)(c)
			 and this section is nevertheless satisfied, provided that employment was high
			 enough at some time prior to April 1 but after making Application as documented
			 with the claim form.
(b) For a
			 subsequent exemption on additional qualified property pursuant to the same
			 Application, as described in OAR
			 123-674-3100(4),
			 the requirement of this section has effectively already been
			 satisfied.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-4200 - Diminishing Employment Well beyond the Zone

Current through Register Vol. 63, No. 7, July 1, 2024
Under ORS
				285C.200(1)(d) and
				(5), an authorized business firm seeking an
				exemption in any enterprise zone may not qualify or remain qualified, if the
				firm transfers operations into the zone involving the closure or curtailment of
				operations and a drop in employment (job losses) elsewhere in this
				state:
(1) Unless the originating
			 location is 30 miles or less from the boundary of the zone, and the firm meets
			 the requirements under ORS
			 285C.200(6) and
			 285C.210(2)(c)
			 described in OAR 123-674-4100(3)
			 and 123-674-4600(2).
(2) Except if the firm demonstrates, with or
			 without the assistance of the zone sponsor, to the satisfaction of the county
			 assessor or the Department that the curtailment/job losses:
(a) Occurred entirely before the
			 Application's approval (authorization);
(b) Occur entirely after the initial year of
			 exemption on qualified property;
(c) Will not be permanent, such that
			 restoration of the jobs is reasonably likely and does in fact happen on or
			 before December 31 of the initial year of exemption;
(d) Pertain to business operations that the
			 firm does not control in any way through common ownership, corporate
			 affiliation, contracts governing relevant operations, or the like;
(e) Are completely unrelated to any new
			 investment or expansion of activity in the zone, so that there is effectively
			 no transfer of curtailed operations or jobs into the zone; or
(f) Have only de minimis impact, which the
			 Department may deem true if job losses will amount to less than one
			 one-hundredth of 1 percent (0.01%) of the most recently available figure from
			 the State Employment Department for annual average total nonfarm, private
			 employment in the county experiencing curtailed operations.
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-4300 - Local Waiver of Employment Increase inside Zone

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS
				285C.200(2), in
				which the local enterprise zone sponsor waives the required increase in the
				employment of the firm:
(1) With such
			 a waiver, the requirements described in OAR
			 123-674-4100(1)
			 or 123-674-4600(1)
			 do not apply, but requirements or restrictions related to transferring existing
			 employment or operations into the zone from elsewhere in Oregon still matter,
			 consistent with OAR 123-674-4100(3),
			 123-674-4200 and
			 123-674-4600(2),
			 and are not subject to any such waiver.
(2) Each governing body of the sponsor must
			 adopt a resolution under ORS
			 285C.155:
(a) Before authorization of the eligible
			 business firm;
(b) Stipulating the
			 minimum employment level to be maintained during the exemption as described in
			 section (4) of this rule; and
(c)
			 Identifying any other reasonable condition according to OAR
			 123-668-2000(1)(b).
Oregon Administrative Rules › Chapter 123 - OREGON BUSINESS DEVELOPMENT DEPARTMENT › Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY › Section 123-674-4600 - Maintaining Sufficient Employment

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes ORS
				285C.200(1)(e)
				and 285C.210:
(1) Failure occurs (unless waived in OAR
			 123-674-4300) if:
(a) The latest Annual Employment is less than
			 the greater of one plus or 1.1 times the Existing Employment;
(b) The current Claim Employment is less than
			 15 percent of any previous Claim Employment; or
(c) Both the current Claim Employment and the
			 one from the prior year are less than 50 percent of any previous Claim
			 Employment.