(1)For purposes of ORS 657.050 (Employment)(1) “domestic service” means general services of a household nature in or about a private home, including, but not limited to: services performed by cooks, waiters/waitresses, butlers, housekeepers, child monitors, general houseworkers, personal attendants, baby-sitters, janitors, launderers, caretakers, gardeners, grooms and chauffeurs of automobiles for family use.
(2)Services not of a household nature, such as services performed as a private secretary, tutor or nurse, even though performed in the employer’s private home, are not domestic service.
(3)A private home is a fixed place of abode of an individual household. A separate and distinct dwelling unit maintained by a household in an apartment house, hotel or other similar establishment may constitute a private home, provided it is a place in which a person resides with the intention of residence, or has so resided with the intention of returning. If a dwelling house of an individual or family is used primarily as a boarding house for the purpose of supplying lodging to the public as a business enterprise, only that portion of the premises occupied by the individual or family may be considered a private home for the purposes of this rule.
(4)If domestic services for an employing unit are determined to be employment under ORS 657.050 (Employment) at any time during a calendar year, that employing unit shall be an employer liable for taxes on all cash remuneration paid for such services during that entire calendar year.
Rule 471-031-0130 — Domestic Service,