2021 Oregon Revised Statutes
Chapter 285C - Economic Development III
Section 285C.135 - Requirements for eligibility.


(2) A business firm is not an eligible business firm if the firm is:
(a) Engaged within the enterprise zone in the business of providing goods, products or services to the general public for personal or household use.
(b) Significantly engaged in a business activity within the enterprise zone that consists of retail sales or services, child care, housing, retail food service, health care, tourism, entertainment, financial services, professional services, leasing space to others, property management, construction or other similar activities, even if for another business or organization.
(3) If a business firm described in subsection (2) of this section engages in an activity described in subsection (1) of this section, the business firm is an eligible business firm if the activity is performed at a location that is separate from the activity of the firm that is described in subsection (2) of this section. Property at the location at which the firm conducts an activity described in subsection (2) of this section may not be exempt under ORS 285C.175.
(4) Two or more business firms that otherwise meet the requirements of this section may elect to be treated as one eligible business firm if 100 percent of the equity interest in the business firms is owned by the same person or persons, or if one of the business firms owns 100 percent of the equity interest of the other or others.
(5) Notwithstanding subsections (1) to (3) of this section, each of the following business firms is an eligible business firm under subsection (1) of this section:
(a) A business firm engaged in the activity of providing a retail or financial service within the enterprise zone if:
(A) The activity serves customers by responding to orders or requests received only by telephone, computer, the Internet or similar means of telecommunications; and
(B) Not less than 90 percent of the customers or orders are located and originate in an area from which long distance telephone charges, in the absence of a toll-free number, would apply if the order were placed by telephone.
(b) A business firm that operates a facility within the enterprise zone that serves statewide, regional, national or global operations of the firm through administrative, design, financial, management, marketing or other activities, without regard to the relationship of these activities to any otherwise eligible activities within the enterprise zone.
(c) A business firm that operates a hotel, motel or destination resort in the enterprise zone if the sponsor has elected under ORS 285C.070 to treat a business firm engaged in hotel, motel or destination resort operations in an enterprise zone as an eligible business firm.
(d) A business firm that is engaged in electronic commerce if the enterprise zone has been designated for electronic commerce under ORS 285C.095. [Formerly 285B.707; 2015 c.648 §20]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 07 - Public Facilities and Finance

Chapter 285C - Economic Development III

Section 285C.050 - Definitions for ORS 285C.050 to 285C.250.

Section 285C.060 - Duties of Oregon Business Development Department; rules.

Section 285C.065 - Designation of enterprise zone; consent of governing body; positive determination by department required.

Section 285C.066 - Department may adopt certain rules.

Section 285C.067 - Consultation with local taxing districts; rules.

Section 285C.068 - Port cosponsorship of zones.

Section 285C.070 - Election to permit hotels, motels or destination resorts as eligible business firms; procedures; election revocation.

Section 285C.074 - Documentation for zone designation or redesignation to be submitted to department; requirements for positive determination.

Section 285C.078 - Notification to department of intent to make designation of enterprise zone or zone or city for electronic commerce; required consultation.

Section 285C.085 - Federal enterprise zones.

Section 285C.090 - Requirements for area to be designated zone; exception.

Section 285C.095 - Designation for electronic commerce; revocation; positive determination by department required.

Section 285C.100 - Alternative designation of city for electronic commerce; positive determination by department required.

Section 285C.102 - Documentation for designation of zone or city for electronic commerce to be submitted to department; requirements for positive determination; rules.

Section 285C.105 - Duties of zone sponsor.

Section 285C.115 - Change of zone boundaries; positive determination by department required.

Section 285C.117 - Documentation for zone boundary change to be submitted to department; requirements for positive determination.

Section 285C.120 - Zone boundary change restrictions when county ceases to be sparsely populated; waiver of distance limitations.

Section 285C.125 - Duties of Department of Revenue; rules.

Section 285C.130 - Duties of county assessor.

Section 285C.135 - Requirements for eligibility.

Section 285C.140 - Application for authorization; contents; filing fee; conference; approval; appeal; late filing.

Section 285C.145 - Leasing existing property to authorized firm; failure to timely file for authorization; certain records exempt from disclosure.

Section 285C.150 - Conditions required by sponsor for authorization; reports.

Section 285C.155 - Minimum employment and other requirements for authorization.

Section 285C.160 - Agreement between firm and sponsor for additional period of exemption; requirements.

Section 285C.165 - Extension of period of authorization; filing fee.

Section 285C.170 - Construction-in-process exemption.

Section 285C.175 - Enterprise zone exemption; requirements; duration.

Section 285C.180 - Qualified property generally.

Section 285C.185 - Minimum cost of qualified property; leased property; hotel, motel or destination resort property; electronic commerce property.

Section 285C.190 - Requirements for qualifying reconditioned, refurbished, retrofitted or upgraded property.

Section 285C.200 - Qualifications of business firm; rules.

Section 285C.203 - Suspension of employment requirements; resumption of exemption period; sponsor resolution required.

Section 285C.205 - Effect of productivity increases on qualification of certain firms; uses of tax savings.

Section 285C.210 - Substantial curtailment of business operations.

Section 285C.215 - First-source hiring agreements; rules.

Section 285C.220 - Exemption claims; contents; late filing; fees.

Section 285C.225 - Sponsor’s addendum; property schedule; amendments.

Section 285C.230 - Assessor to grant or deny exemption; assistance of sponsor.

Section 285C.235 - Authority of county assessor; authority of sponsor.

Section 285C.240 - Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys.

Section 285C.245 - Termination; effect of termination on property; procedures.

Section 285C.250 - Redesignation or designation of new zone following zone termination.

Section 285C.255 - Sunset of enterprise zone program.

Section 285C.300 - Definitions for ORS 285C.300 to 285C.320.

Section 285C.306 - Reservation enterprise zones and reservation partnership zones.

Section 285C.320 - Status of reservation enterprise zone and reservation partnership zone; sponsor.

Section 285C.350 - Definitions for ORS 285C.350 to 285C.370.

Section 285C.353 - Designation of rural renewable energy development zones; requirements; multiple designations; zone sponsor.

Section 285C.356 - Application for authorization.

Section 285C.359 - Qualified property.

Section 285C.362 - Exemption; requirements; duration.

Section 285C.400 - Definitions for ORS 285C.400 to 285C.420.

Section 285C.403 - Certification of business firm; application; review; appeal.

Section 285C.406 - Claiming property tax exemption or income tax credit.

Section 285C.409 - Property tax exemption; requirements; duration.

Section 285C.412 - Conditions for continued exemption.

Section 285C.420 - Disqualification; exception; additional taxes.

Section 285C.500 - Definitions for ORS 285C.500 to 285C.506.

Section 285C.503 - Preliminary certification of facility; application; fee; review; appeal.

Section 285C.506 - Annual certification of facility; application; fee; review; appeal; duration of certification.

Section 285C.540 - Definitions for ORS 285C.540 to 285C.559.

Section 285C.543 - Rules; criteria for renewable energy resource equipment manufacturing facilities.

Section 285C.545 - Annual limit to cost of facility in granting tax credits; discretion of director.

Section 285C.547 - Application for preliminary certification; eligibility; contents; fees; rules.

Section 285C.549 - Transferability of facility tax credit.

Section 285C.551 - Submission of plans, specifications and contract terms; preliminary certification; suspension or denial.

Section 285C.553 - Final certification; eligibility; application; content; performance agreement; rules.

Section 285C.557 - Certification required for tax credits; certification not to exceed five years; use by transferee.

Section 285C.559 - Revocation of certificate; collection.

Section 285C.600 - Definitions for ORS 285C.600 to 285C.635.

Section 285C.606 - Determination of projects for tax exemption; limitations; revenue bond financing; first-source hiring agreements.

Section 285C.609 - Request by county; community services fee agreement; distribution of fee proceeds.

Section 285C.612 - Eligible project application fees.

Section 285C.615 - Annual participant reports; penalty; disclosure; rules.

Section 285C.623 - Strategic investment zones; establishment; fees.

Section 285C.626 - Business firm application for project within strategic investment zone.

Section 285C.635 - Determination of personal income tax revenue; distributions to counties; annual limit; rules.

Section 285C.650 - Certification as qualified equity investment; eligibility for tax credit; rules; fees.

Section 285C.653 - Tax credit utilization limit per tax year; rules.

Section 285C.656 - Suspension or revocation of certificate; recapture of tax credit.

Section 285C.659 - Report; posting on Oregon transparency website required.