Or. Admin. Code § 123-674-1000

Current through Register Vol. 63, No. 10, October 1, 2024

Section 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) "Fulfillment center" as used in ORS 285C.135(2)(c) means a facility, for which 25 percent or more of its newly re/constructed space or annual labor expense is used to process, handle or transport goods that:

(a) Are not also produced, fabricated or similarly subject to value-added treatment at that facility;

(b) Fulfill a retail purchase or transaction, for example, through a call center or electronic commerce; and

(c) Are delivered to customers, consumers or end-users (regardless that they are businesses rather than households) located inside this state within:

(A) 50 miles of travel distance from the facility; or

(B) 30 miles of straight-line distance from any place on the enterprise zone boundary.

(3) 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.

(4) "Professional services" as used in ORS 285C.135(2)(b) 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.

(5) "Separate" as used in ORS 285C.135(3) 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.

Or. Admin. Code § 123-674-1000

OBDD 27-2010, f. & cert. ef. 6-14-10; OBDD 14-2016, f. & cert. ef. 9/16/2016; OBDD 14-2024, amend filed 06/10/2024, effective 6/10/2024

Statutory/Other Authority: ORS 285A.075 & 285C.060(1)

Statutes/Other Implemented: ORS 285C.070 & 285C.135