Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of the minimum hiring and employment requirements
to be met and maintained under ORS
285C.412(1)(b), (2)(c), (3)(d), (4)(d) or
(5)(c) by a certified business firm:
(1) Employees are persons:
(a) Working for the firm at the Facility Site
more than 32 hours per week in an established, year-round position (as opposed
to any form of averaging hours worked, such as full-time equivalency);
and
(b) Whom the business firm, an
affiliated company, or a third party fully charged with general facility
operations:
(A) Employs (under ORS chapter 316
respective to Oregon personal income tax withholding), contracts with or
leases; or
(B) Directs on a daily
basis and has significant control over personnel decisions, although an
independent contractor employs the person to deliver or perform specific
services at the Facility Site (as opposed, for example, to workers who are
assigned at the discretion of a vendor or contractor).
(2) The number of employees
located and performing their jobs at the Facility Site, less the base number of
employees as calculated in sections (4) to (7) of this rule, must equal or
exceed the applicable minimum under ORS
285C.412.
(3) The firm shall provide notice to the
assessor in writing, with payroll records or other evidence as necessary or
appropriate, as soon as possible after satisfaction of section (2) of this rule
is achieved. This must occur in a calendar year that is not more than the
applicable number of years set forth below after the calendar year in which
exempt facility property is first placed in service:
(a) Five years under ORS
285C.412(1) or
(4); or
(b) Three years under ORS
285C.412(2), (3) or
(5).
(4) The base number of employees is one of
the following figures, adjusted in accordance with sections (5) and (6) of this
rule:
(a) The total number of employees
working at the Facility Site on the date 12 months before the date that
property subject to exemption under ORS
285C.409(1)(c)
is first placed in service, if the agreement under ORS
285C.403(3)(c) and
(4) with the zone sponsor does not otherwise
stipulate; or
(b) As stipulated in
the agreement, the total or annual average number of employees working at the
Facility Site as of the date:
(A) The firm
submitted its application for certification pursuant to OAR
123-690-2300;
(B) The application was fully approved and
the firm was certified according to OAR
123-690-2400; or
(C) Specified in the agreement, which may be
after the date of application but not less than 12 months before the date
property is first placed in service.
(5) The base number includes employees
engaged in equivalent occupations/operations of the certified business firm or
any other firm under common ownership or control that are transferred to the
Facility Site from another location within this state which experiences
corresponding job losses, at any time after the application is made but before
the end of the applicable calendar year in section (3) of this rule.
(6) The base number excludes current or
former employees of the certified business firm who are recruited for, hired or
rehired at the facility, but whose employment at the Facility Site is unrelated
to the transfer of existing operations or occupations from elsewhere in this
state.
(7) If specified as such in
the agreement under ORS
285C.403(4)
with the zone sponsor, the base number also excludes:
(a) Employment in excess of what is required
on previously exempt investment(s) as described in OAR
123-690-6200(4).
(b) Employment located within the Facility
Site but engaged in distinct operations and working in separate areas that are
not involved with any property subject to the exemption under ORS
285C.409.
(c) Employment to be transferred to the
Facility Site as described in section (5) of this rule, if the zone sponsor
formally accepts the firm's public assertion that the operations and jobs would
be otherwise transferred somewhere outside this state but for the exemption,
and:
(A) The existing location is within the
jurisdiction or territory of a government (or subdivision thereof) that
sponsors the enterprise zone; or
(B) The Department concurs with the sponsor
in the letter described in OAR
123-690-2000(4)
for an existing location elsewhere in Oregon.
Statutory/Other Authority: ORS
285A.075
Statutes/Other Implemented: ORS
285C.412 &
285C.415
