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

(1)

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).

(2)

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

(a)

“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).

(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 (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.

Source: Rule 123-674-1000 — BUSINESS ELIGIBILITY — Special Business Distinctions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=123-674-1000.

123‑674‑0001
Purpose, Scope and General Process for Businesses Seeking Exemption 123‑674‑0100
Definitions 123‑674‑0200
General Employment Terminology and Issues 123‑674‑0500
EXTENDED TAX ABATEMENT — General Points 123‑674‑0600
Compensation & Wage Standards 123‑674‑0700
Written Agreement between Sponsor and Eligible Business Firm 123‑674‑1000
BUSINESS ELIGIBILITY — Special Business Distinctions 123‑674‑1100
Basic Eligibility of Firms and Operations 123‑674‑1200
Ineligible Activities 123‑674‑1300
Eligible Business Firm with Ineligible Activities 123‑674‑1400
Gross Receipts Test 123‑674‑1600
Call Centers and Like Operations 123‑674‑1700
Headquarter Facilities 123‑674‑2000
AUTHORIZATION PROCESS — Timely Submission 123‑674‑2100
Allowably Late Applications 123‑674‑2300
Initial Processing by Local Zone Manager 123‑674‑2500
Final Processing 123‑674‑3000
AUTHORIZATION’S COVERAGE & EFFECT — Being An Authorized Firm 123‑674‑3100
Limitations on Exemption Relative to Authorization 123‑674‑3200
Amending the Application/Authorization 123‑674‑3500
Additional, Concurrent Authorizations 123‑674‑3700
Renewal of Active Status and Inactive Authorization 123‑674‑4000
EMPLOYMENT OF FIRMS — Computation of Averages 123‑674‑4100
Employment Requirement to Qualify Initially 123‑674‑4200
Diminishing Employment Well beyond the Zone 123‑674‑4300
Local Waiver of Employment Increase inside Zone 123‑674‑4600
Maintaining Sufficient Employment 123‑674‑4800
Sale or Leasing of Exempt Property 123‑674‑5000
QUALIFIED PROPERTY— Critical Terms 123‑674‑5100
Eligible Utilization 123‑674‑5200
Mechanical, Personal and Unqualified Property 123‑674‑5300
Buildings, Structures and Other Real Property 123‑674‑5400
Property Already Entered on Rolls 123‑674‑5500
Obligations for All Leases, Lessors and Lessees 123‑674‑6000
FILING & COMPLIANCE — Exemption Prior To ‘In Service’ 123‑674‑6100
Mandatory First-year Claim with Property Schedule 123‑674‑6200
Filing Latter-year Claims 123‑674‑6300
Disqualification of Particular Property 123‑674‑6400
General Firm Disqualification 123‑674‑6600
PAYBACK IN LIEU OF DISQUALIFICATION — Applicability 123‑674‑6610
Payment of Tax Savings 123‑674‑6620
Distribution of Payment among Cosponsors 123‑674‑6630
Utilization of Payments 123‑674‑6880
Deferral during Recession 123‑674‑6885
Additional Conditions with Deferral 123‑674‑7200
GENERAL LAWFULNESS — Terminology 123‑674‑7210
Declarations and Responsibilities 123‑674‑7220
Effect of Event of Noncompliance 123‑674‑7230
Materiality 123‑674‑7240
Cure 123‑674‑7250
Interpretation 123‑674‑7700
FIRST SOURCE HIRING AGREEMENTS — Coverage 123‑674‑7710
First-Source Procedures 123‑674‑7720
Handling Exemption Claims 123‑674‑7730
Allowing Late Execution of First-Source Agreement 123‑674‑8000
ZONE BEGINNINGS & ENDS — Designation or Amendment 123‑674‑8100
Authorization and Zone Termination 123‑674‑8200
Grandfathering in a Terminated Zone 123‑674‑8300
Timely Completion of Construction
Last Updated

Jun. 8, 2021

Rule 123-674-1000’s source at or​.us