Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of ORS
285C.135(2), (3) and
(5):
(1) The following activities are ineligible,
and property used in any such activity may not qualify for an enterprise zone
exemption, regardless that it serves other businesses:
(a) Retail sales of goods or
services;
(b) Retail food service
or serving of meals;
(c) Tourism
attractions or similar services;
(d) Entertainment or recreation provided
directly to the patron or user;
(e)
Childcare or similar services;
(f)
Provision of health care, medical services or similar services to
patients;
(g) Professional
services, such as accounting, communications, design, engineering, legal advice
or management;
(h) Actuary,
appraisal, banking, brokerage, extension of credit, insurance, investment,
money lending or similar financial services;
(i) Leasing or management of real
estate;
(j) Provision of
residential housing for purchase or lease;
(k) Construction or modification of real
property;
(l) Installation of
fixtures, machinery or equipment;
(m) Leasing or contracting out employees to
work even in eligible activities for another business;
(n) Recreational vehicle parks
(o) Renting of storage units or
space;
(p) Fulfillment center;
or
(q) Similar types of business
operations.
(2) A
business firm is eligible, regardless of the presence within the enterprise
zone of one or more activities listed in section (1) of this rule, if they are:
(a) Separate consistent with OAR
123-674-1000(5)
and OAR 123-674-1300; or
(b) Insignificant in accordance with
123-674-1400.
(3) Activities described in or
comparable to subsections (1)(b) through (j) of this rule, as well as
associated employees and property, are eligible if performed by the business
firm:
(a) Within the same enterprise zone;
and
(b) To directly support,
benefit or provide amenities to eligible operations or associated personnel
located mostly inside the zone. If, however, more than 25 percent of the
activity supports or benefits the firm's operations outside the zone in terms
of person-time or costs, then the requirements of OAR
123-674-1700 for
headquarters-type facilities must be fulfilled.
(4) Notwithstanding OAR
123-674-1100, an activity is
eligible in the following cases:
(a)
Subsection (1)(a) to (h) and (p) of this rule or similar activities with
electronic commerce operations located in an area designated as such, in
accordance with OAR 123-662.
(b)
Subsection (1)(a) to (f), (n) or (o) of this rule or similar activities with a
hotel, motel or destination resort if:
(A)
Such businesses are eligible in that (part of the) enterprise zone as
established with the Department's determination in OAR
123-650-4900 (or previously in a
Director's Order) consistent with the zone sponsor's election or restriction(s)
as described in OAR 123-650-4800(2)(e);
(B) The activity is at the same location and
owned and operated in common with the hotel, motel or destination resort;
and
(C) Fifty percent or more of
the activity's receipts are derived from guests staying overnight
there.
(c) Subsection
(1)(a), (d) and (f) to (h) of this rule or similar activities with operations
described in OAR 123-674-1600 (Call
Centers).
(d) Subsection (1)(g) to
(i) of this rule or similar activities with a facility described in OAR
123-674-1700 (Headquarter
Facilities).
Statutory/Other Authority: ORS
285A.075 &
285C.060(1)
Statutes/Other Implemented: ORS
285C.135 &
285C.185
