Oregon Business Development Department
Chapter 123
Division 674
STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY
123-674-1000
BUSINESS ELIGIBILITY — Special Business Distinctions
(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) As used in ORS 285C.050(3):
(a) “Municipal corporation” has the same meaning as found under ORS 294.311, including but not limited to any special or local service district, but excluding a people’s utility district or a joint operating agency under ORS 262.005.
(b) “Operating or conducting one or more trades or businesses” means to manage or undertake commercial affairs, as evidenced by the following:
(A) Establishment of a place of business and acquisition of property that is necessary to perform business operations through ownership, renting or leasing;
(B) Approval to do business from the appropriate regulatory authorities, as documented by required licenses or permits;
(C) Capital investment or financing, including self-financing, and procurement of supplies or services from other businesses or operations within the firm;
(D) Maintenance of business records such as those related to sales, shipments, personnel or payroll; and
(E) Ultimate pursuit is producing or furthering the production of income.
(3) “Professional services” as used in ORS 285C.135(2)(b) and for these administrative rules means the intellectual output of recognized professions (based on advanced training, certifications or the like) that takes the form of unique advice, reports, designs, schematics, plans and so forth for external clients or customers, in contrast to internal inputs that directly support eligible operations within the enterprise zone.
(4) “Separate” as used in ORS 285C.135(3) and for these administrative rules means a definitive and physical demarcation, including but not limited to a wall between eligible and ineligible activities sufficient to distinguish the employees and qualified property pertaining to either one.
Statutory/Other Authority: ORS 285A.075 & 285C.060(1)
Statutes/Other Implemented: ORS 285C.070 & 285C.135
History:
OBDD 7-2017, amend filed 11/29/2017, effective 11/29/2017
OBDD 14-2016, f. & cert. ef. 9-16-16
OBDD 27-2010, f. & cert. ef. 6-14-10