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The Oregon Administrative Rules contain OARs filed through August 15, 2014
 
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DEPARTMENT OF ADMINISTRATIVE SERVICES

 

DIVISION 180

SHARED SERVICES FUND

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

The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the 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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