Or. Admin. R. 123-635-0300 - Annual Certification

For purposes of certification of a Facility pursuant to each income or corporate excise tax year of the business firm, as allowed under ORS 285C.506:

(1) A preliminarily certified business firm that owns or leases and operates the Facility must file the application for annual certification with the Department:

(a) On or before the 30th day after the end of the tax year, for which it is seeking to claim or exercise the exemption under ORS 316.778 or 317.391.

(b) Using the form prescribed by and available from the Department: Incentives - Economic Development, Business Oregon, State Lands Building Suite 200, 775 Summer Street NE, Salem OR 97301-1280, see www.oregon4biz.com.

(2) Each application must include a fee of $100 in the form of a check or money order payable to the Department.

(3) Within 30 days after the date of filing, Department staff shall review the application, consider potential fact-finding about the Facility under ORS 285C.506(5) to (8), as feasible and appropriate, and determine whether it satisfies the applicable requirements for annual certification, then if the Department:

(a) Denies annual certification, it shall send notice consistent with OAR 123-001-0725.

(b) Approves the annual certification, it shall send a letter conferring certification for the just concluded tax year.

(4) The Department shall also copy relevant staff at the Department of Revenue with items as described in section (3) of this rule.

(5) Requirements under ORS 285C.503(5)(d) are satisfied based on at least any five of the full-time, year-round employees, for whom the business firm is their employer under ORS chapter 316, and who work in jobs newly created at the Facility since the firm's application for preliminary certification, in that:

(a) If the application was made before July 1, 2011, there is no such requirement.

(b) If it was made on or after July 1, 2011, the Compensation of each of those five employees during the tax year must equal or exceed:

(A) 150 percent of the Established County Income; or

(B) 100 percent of the Established County Income, provided that the firm currently provides health insurance benefits and coverage to facility employees that appear to be effectively of the same or better quality than the benefits and coverage enjoyed by local municipal employees.

(c) If it was made on or after October 6, 2017:

(A) In addition to subsection (b) of this section or paragraph (B) of this subsection, the Wages paid to those employees on average during the tax year must equal or exceed the Current County Wage.

(B) In lieu of paragraph (b)(A) of this section, the Compensation of each of those five employees during the tax year may instead equal or exceed as little as 130 percent of the Established County Income, provided that no part of the Facility is inside Benton, Clackamas, Columbia, Deschutes, Jackson, Josephine, Lane, Linn, Marion, Multnomah, Polk, Washington or Yamhill County.

Notes

Or. Admin. R. 123-635-0300

EDD 17-2002, f. 11-27-02, cert. ef. 12-2-02; EDD 9-2005, f. & cert. ef. 11-4-05; OBDD 5-2010, f. 1-29-10, cert. ef. 2-1-10; Renumbered from 123-155-0300, OBDD 1-2011, f. & cert. ef. 1-3-11; OBDD 12-2012, f. & cert. ef. 8-15-12; OBDD 5-2016, f. & cert. ef. 3/28/2016; OBDD 12-2017, amend filed 11/29/2017, effective 11/29/2017

Publications: Publications referenced are available from the agency.

Statutory/Other Authority: ORS 285A.075 & 285C.506(4)

Statutes/Other Implemented: ORS 285C.506