Rule Rule 123-674-1000
BUSINESS ELIGIBILITY — Special Business Distinctions


As used in ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250) to 285C.250 (Redesignation or designation of new zone following zone termination), “hotel, motel or destination resort” means any ‘destination resort’ or ‘hotel or motel’ facility as defined in OAR 150-285-3200 (Enterprise Zone Statutory Definitions).


As used in ORS 285C.050 (Definitions for ORS 285C.050 to 285C.250)(3):


“Municipal corporation” has the same meaning as found under ORS 294.311 (Definitions for ORS 294.305 to 294.565), 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 (Definitions for ORS 262.015 to 262.105).


“Operating or conducting one or more trades or businesses” means to manage or undertake commercial affairs, as evidenced by the following:


Establishment of a place of business and acquisition of property that is necessary to perform business operations through ownership, renting or leasing;


Approval to do business from the appropriate regulatory authorities, as documented by required licenses or permits;


Capital investment or financing, including self-financing, and procurement of supplies or services from other businesses or operations within the firm;


Maintenance of business records such as those related to sales, shipments, personnel or payroll; and


Ultimate pursuit is producing or furthering the production of income.
(3) “Professional services” as used in ORS 285C.135 (Requirements for eligibility)(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 (Requirements for eligibility)(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.
Last accessed
Sep. 24, 2020