Oregon Administrative Code

123-650-9600 Later Approval and Tax Abatement in a Terminated Zone Under ORS 285C.245(6) or (8) after termination of an enterprise zone regardless of the reason in OAR 123-650-9100(1): (1) For a business to receive exemption pursuant to section (2) of this rule inside the former …

123-650-9700 Timely Completion of Investments For purposes of a proposed investment in qualified property or a facility by a business firm authorized or certified in a terminated enterprise zone: (1) As used in ORS 285C.245: (a) “… within a reasonable time …” means that property …

123-656-0001 Purpose and Scope This division of administrative rules addresses the existence of enterprise zones in addition to OAR 123-650, as provided under: (1) ORS 285C.300 to 285C.320 respective to Oregon-based Tribes; and (2) ORS 285C.085 based on special federal designatio…

123-656-0100 Definitions OAR 123-001 (Procedural Rules) and 123-650 define terms used in this division of administrative rules. In addition: (1) As used in ORS 285C.085(4)(b), “all areas within both the federal enterprise zone and the city, county or port are included in a state …

123-656-1000 TRIBAL ZONES — Applicability of Regular Parameters For purposes of RENZs and RPRZs: (1) Their creation does not depend on any measure of local economic hardship or on consultation with local taxing districts. (2) They do not need to satisfy the following requirements…

123-656-1200 Reservation Enterprise Zone Designations For purposes of RENZs, consistent with OAR 123-656-1000: (1) To apply for designation of a RENZ, the Tribe shall furnish the Department with the following: (a) A copy of the resolution requesting designation, as duly adopted b…

123-656-1400 Reservation Partnership Zone Co-sponsorships For purposes of RPRZs, consistent with OAR 123-656-1000 and pursuant to a co-sponsorship agreement: (1) The zone’s effective beginning, equivalent to designation, is the execution of the agreement or a specified, later dat…

123-656-1600 Tribal Credit against State Income Taxes For purposes of the standard credit under ORS 315.506 to offset state personal or corporate income/excise tax liabilities based on tribal taxes incurred or paid to the Tribe for an applicable business facility in any RENZ or R…

123-656-2000 FEDERAL ENTERPRISE ZONES — Federally Based Designation For purposes of applying for and designating an enterprise zone under ORS 285C.085(2): (1) City, port or county governments may seek designation of a zone corresponding to the boundary of a single Federal Enterpr…

123-656-2100 Boundary Changes to Conform to Federal Zone For purposes of a local request to change the boundary of an existing enterprise zone under ORS 285C.085(3): (1) The request is generally comparable to submission as described in OAR 123-650-4400 and OAR 123-656-2000. (2) S…

123-656-2300 Terminations For an enterprise zone designated as described in OAR 123-656-2000: (1) The zone terminates by operation of state law under ORS 285C.245(1)(a), subsequent to the effective date of designation by order of the Director, regardless of any intervening termin…

123-662-0001 Purpose and Scope This division of administrative rules specifies matters related to areas designated for electronic commerce and the business tax incentives especially available in them, including but not limited to the electronic commerce overlay of an enterprise z…

123-662-0100 Definition of Electronic Commerce OAR 123-001 (Procedural Rules) defines terms used in this division of administrative rules, unless the context demands otherwise; in addition, for purposes of Electronic Commerce as defined under ORS 285C.050(5): (1) E-commerce zone …

123-662-1000 Electronic Commerce Zone Status (1) An E-commerce zone may be any enterprise zone, whether urban or rural, except as described in section (3) of this rule, that is already designated in accordance with OAR 123-650 or 123-656 and has not terminated. (2) Electronic com…

123-662-1200 Designated Areas (1) The sponsor of any eligible existing enterprise zone that is not already an E-commerce zone or has not revoked such status may designate itself as an E-commerce zone in accordance with OAR 123-662-1000: (a) If the Legislature allows additional el…

123-662-2000 Enterprise Zone Business Eligibility Respective to the standard exemption from property taxes under ORS 285C.175: (1) A business firm engaged in Electronic Commerce will likely be eligible in other ways under ORS 285C.135, but it shall not be subject to the requireme…

123-668-0001 Purpose and Scope This division of administrative rules provides guidance and parameters applicable to: (1) Selected issues regarding how the local sponsor operates and controls an enterprise zone, including with respect to business tax incentives (primarily for the …

123-668-0100 Sponsor of a Zone OAR 123-001 (Procedural Rules) contains definitions used in this division. Additionally, as used in this division and related divisions of this chapter of administrative rules (OAR 123-650 to 123-690), as well as relevant parts of ORS chapter 285C, …

123-668-1000 DUTIES & OPTIONS — Local Zone Manager For purposes of ORS 285C.105(1)(a): (1) The sponsor of an enterprise zone shall appoint and maintain a local zone manager, though not necessarily by resolution, which must be done no more than 90 days after the zone’s re-/designa…

123-668-1100 Reports by Sponsor at Beginning and End of an Enterprise Zone (1) Within six months after re-/designation of any enterprise zone, the zone sponsor shall provide the following information, unless fully completed as part of documentation submitted with re-/designation,…

123-668-1300 Enhanced Public Services and Other Local Incentives For purposes of ORS 285C.105(1)(b) and local incentives that an enterprise zone sponsor or cosponsor elects by policy to provide to authorized business firms qualifying for the standard property tax exemption (OAR 1…

123-668-1400 Locally Available, Public Real Estate For purposes of ORS 285C.105(1)(g) and 285C.110: (1) The zone sponsor shall: (a) Prepare and maintain a list and map of land, buildings and structures within the zone that are: (A) Owned by any agency on behalf of the state gover…

123-668-1600 Funds Derived through an Enterprise Zone Moneys or revenue due to the enterprise zone are a special but publicly accountable resource, which are subject to applicable provisions under ORS Chapter 294 and other state or local laws with regard to collecting, holding an…

123-668-1700 Authorization Filing Fee For purposes of ORS 285C.140(1)(c): (1) When applying for authorization under ORS 285C.140, an eligible business firm may be required to pay a fee that the sponsor of the enterprise zone has established: (a) Up to the greater of: (A) $200; or…

123-668-2000 REQUIREMENTS ON BUSINESSES — Applicable Situations OAR 123-668-2000 to 123-668-2500 cover situations described in sections (1) and (2) of this rule, in which a business firm shall satisfy additional, locally imposed conditions or requirements in an enterprise zone: (…

123-668-2100 Basic Parameters For purposes of local, additional requirements imposed by an enterprise zone sponsor: (1) They shall apply to a qualified business firm’s direct receipt of the tax abatement, only: (a) With respect to operations inside (or nearby and affected by oper…

123-668-2200 Additional to Statutory Provisions (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…

123-668-2300 Reasonableness 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 a…

123-668-2400 Zone Sponsor Policies 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…

123-668-2450 Approving Agreements 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, inc…

123-668-2500 Additional Conditions in an Urban Zone 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…

123-668-3000 REQUSITE OPENNESS & COMMUNICATION — Posted Agreements 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…

123-668-3500 Infrastructure in Neighboring Jurisdictions 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 a…

123-668-4000 SUPPORT FEES FOR OREGON SCHOOLS — Applicability and Rate Setting 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…

123-668-4100 Fee Rate Characteristics 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…

123-668-4200 Fee Payment and Administration 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 o…

123-668-4300 Fee Delinquency 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 accor…

123-674-0001 Purpose, Scope and General Process for Businesses Seeking Exemption (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 re…

123-674-0100 Definitions 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 con…

123-674-0200 General Employment Terminology and Issues 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…

123-674-0500 EXTENDED TAX ABATEMENT — General Points 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 requ…

123-674-0600 Compensation & Wage Standards 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 e…

123-674-0700 Written Agreement between Sponsor and Eligible Business Firm 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,…

123-674-1000 BUSINESS ELIGIBILITY — Special Business Distinctions 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) “Fulfill…

123-674-1100 Basic Eligibility of Firms and Operations 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); an…

123-674-1200 Ineligible Activities 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 g…

123-674-1300 Eligible Business Firm with Ineligible Activities 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 a…

123-674-1400 Gross Receipts Test (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 …

123-674-1600 Call Centers and Like Operations 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 thr…

123-674-1700 Headquarter Facilities 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 location…