Or. Admin. R. 123-635-0100 - Definitions
As used in this division of administrative rules, in addition to definitions in OAR 123-001 (Procedural Rules), unless the context demands otherwise:
(1) "Business firm" means a
person operating or conducting one or more trades or businesses for profit, and
does not include any governmental agency, municipal corporation or nonprofit
corporation, other than a people's utility district or a joint operating agency
under ORS 262.005.
(2)
Compensation means total annual remuneration
(whether taxable or not) in the form of wages, salary, overtime pay, shift
differential, profit-sharing, bonuses, commissions, paid vacation, and
associated fringe or financial benefits such as life insurance, medical
coverage and retirement plans that are paid or provided by the business firm
seeking certification of a Facility during the firm's tax year, but excluding:
(a) Free meals, club membership or comparable
workplace amenities;
(b)
Payroll-based tax or cost mandated by federal, state or local law, such as
worker's compensation, unemployment insurance or the employer's share under
FICA; and
(c) Gratuities or tips,
other than what is anyways part of taxable income for purposes of employee
withholding.
(3)
Current County Wage is the finalized average
annual figure for all industries and ownerships in the county where the
Facility is located, as most recently released by the Employment Department for
the Quarterly Census of Employment and Wages (QCEW) when the business firm
applies for certification according to OAR
123-635-0300, which for
calendar-based applicants will typically be for the year preceding the tax
year.
(4)
Established
County Income is the annual county per capita personal income
under ORS 285C.500(2) for
the county in which the Facility is located, as most recently available when
the business firm last applied or reapplied for preliminary certification
according to OAR 123-635-0200.
(5)
Facility
has the meaning under ORS
285C.500(4).
(6)
Municipal
Corporation means the following, with respect to the location
of a proposed Facility as described in OAR
123-635-0200:
(a) The county government of the county, the
territory of which contains the Facility, regardless of whether the location is
incorporated or not;
(b) A Port for
which the Facility will be located within the territorial limits of the port
district; and
(c) A city
government, if the Facility will be located within the corporate limits or
urban growth boundary of the city.
(7)
Qualified
Location means a site for a Facility as described in OAR
123-635-0150.
(8)
Unique
Operations has the meaning in OAR
123-635-0175.
(9)
Wage means
the taxable income used in calculating amounts withheld for employees of the
business firm seeking Facility certification under ORS chapter 316 for purposes
of Oregon personal income taxes during the firm's tax year.
Notes
Statutory/Other Authority: ORS 285A.075
Statutes/Other Implemented: ORS 285C.500 - 285C.506
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