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Oregon Bulletin

September 1, 2013

Department of Administrative Services, Chapter 125

Rule Caption: Adopt permanent rules to implement procedures transferring moneys from Shared Services Fund.

Adm. Order No.: DAS 1-2013

Filed with Sec. of State: 7-31-2013

Certified to be Effective: 7-31-13

Notice Publication Date: 6-1-2013

Rules Adopted: 125-180-1010, 125-180-1020, 125-180-1030, 125-180-1040, 125-180-1050, 125-180-1060

Subject: The Shared Service Fund Program was created by SB 954 (2007) and initiates a payment distribution to Oregon counties providing property tax relief to business firms with eligible Strategic Investment Program (SIP) projects. The purpose of SB 954 is to help reimburse counties for loss of revenues associated with economic development activities to create and retain jobs. The department is promulgating permanent rules in order to make payments associated with this program.

Rules Coordinator: Janet Chambers—(503) 378-5522

125-180-1010

Purpose

These rules implement procedures for transferring moneys from the Shared Services Fund pursuant to ORS 285C.635 and 285C.639.

Stat. Auth.: ORS 184.340, 285C.615(7) & 285C.635(4)

Stats. Implemented: ORS 285C.600 - 285C.626 & 285C.635

Hist.: DAS 1-2013, f. & cert. ef. 7-31-13

125-180-1020

Definitions

(1) “Average Eligible Worker” means the average worker reported by Business Oregon as a new hire or retained employee on a Strategic Investment Program (SIP) project.

(2) “Eligible Project” is a project described in ORS 285C.600(2) for which the Oregon Business Development Commission has reported new hires or retained employees.

Stat. Auth.: ORS 184.340, 285C.615(7)

Stats. Implemented: ORS 285C.600 - 285C.626

Hist.: DAS 1-2013, f. & cert. ef. 7-31-13

125-180-1030

Employment Verification

(1) The Department of Administrative Services may perform a verification of employment associated with Strategic Investment Projects compiled by Business Oregon under ORS 285C.615.

(2) The Department verification process may include determination of project related employment through other Oregon agencies:

(a) Department of Revenue,

(b) Employment Department, and

(c) Any other relevant agencies.

(3) Projects are eligible for consideration in the income tax calculation and county fund transfer only to the extent that employment information is verifiable.

Stat. Auth.: ORS 285C.615(7)

Stats. Implemented: ORS 285C.600 - 285C.626

Hist.: DAS 1-2013, f. & cert. ef. 7-31-13

125-180-1040

Personal Income Tax Estimate

(1) The personal income tax estimate is derived from:

(a) Reported number of workers hired or retained as a result of investment in an eligible project under the Strategic Investment Program ORS 285C.615; and

(b) The Department of Revenue’s annual Oregon Personal Income Tax Statistics (150-101-406) report.

(2) A tax rate is determined based on the reported average pay per average eligible worker.

(3) Labor earnings are multiplied by the project tax rate for an income level equal to that of the wages paid to the average eligible worker.

Stat. Auth.: ORS 285C.615(7) & 285C.635(4)

Stats. Implemented: ORS 285C.600 - 285C.626 & 285C.635

Hist.: DAS 1-2013, f. & cert. ef. 7-31-13

125-180-1050

Funds Transfer Request Form

Counties with an approved Strategic Investment Project must submit a request for fund transfer, in an Agency approved format, to the Department of Administrative Services not later than July 1 following the completion of the relevant property tax year. The request for fund transfer must be delivered from the county commission chair or designee and shall include (unless otherwise provided in prior requests):

(1) Qualifying project name(s)

(2) Original Strategic Investment Program agreement(s), and

(3) Local taxing district distribution by percentage.

Stat. Auth.: ORS 184.340, 285C.615(7) & 285C.635(4)

Stats. Implemented: ORS 285C.600 - 285C.626, 285C.635 & 285C.639

Hist.: DAS 1-2013, f. & cert. ef. 7-31-13

125-180-1060

Funds Distribution

(1) The department shall distribute moneys from the Shared Services Fund to the eligible county annually.

(2) Counties shall transfer funds to local taxing districts according to the percentages derived from the personal income tax estimate provided in rule 125-180-1040.

Stat. Auth.: ORS 184.340, 285C.615(7) & 285C.635(4)

Stats. Implemented: ORS 285C.600 - 285C.626, 285C.635 & 285C.639

Hist.: DAS 1-2013, f. & cert. ef. 7-31-13

Notes
1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2012.

2.) Copyright 2013 Oregon Secretary of State: Terms and Conditions of Use

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
Phone: (503) 986-1523 • Fax: (503) 986-1616 • oregon.sos@state.or.us

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