ORS 267.380
Definitions for ORS 267.380 and 267.385


(1)

As used in ORS 267.380 (Definitions for ORS 267.380 and 267.385) and 267.385 (Employer payroll tax), unless the context requires otherwise:

(a)

“Employer” means:

(A)

A person who is in such relation to another person that the person may control the work of that other person and direct the manner in which it is to be done;

(B)

An officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee or member is under a duty to perform the acts required of employers by ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts); or

(C)

The State of Oregon or any political subdivision in this state, except for a school district as defined in ORS 255.005 (Definitions) (9), with respect to work performed within the district by an employee of the State of Oregon or of the political subdivision.

(b)

“Employer” does not include an organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code, as amended and in effect on December 31, 1996, except that “employer” does include hospitals.

(c)

“Wages” means remuneration for services performed by an employee for the employer, including the cash value of all remuneration paid in any medium other than cash.

(d)

“Net earnings from self-employment” has the same meaning as in section 1402 of the Internal Revenue Code of 1986, as that section was in effect and operative on December 31, 1988. For the purposes of computing net earnings from self-employment, a district may by ordinance from time to time adopt definitions of the terms used in section 1402.

(e)

“Individual” means any natural person.

(2)

As used in this section and ORS 267.385 (Employer payroll tax), “wages” does not include remuneration paid:

(a)

For services performed in the employ of the United States of America and institutions (excluding hospitals) exempt from taxation under section 501(c)(3) of the Internal Revenue Code, as amended and in effect on December 31, 1996.

(b)

For domestic service in a private home if the total amount paid to such employee is less than $1,000 a year.

(c)

For casual labor not in the course of the employer’s trade or business.

(d)

For services performed wholly outside of the district.

(e)

To an employee whose services to the employer consist solely of seasonal labor in connection with the planting, cultivating or harvesting of agricultural crops.

(f)

To seamen who are exempt from garnishment, attachment or execution under title 46, United States Code.

(g)

To individuals temporarily employed as emergency firefighters.

(h)

If the remuneration is not subject to withholding under ORS chapter 316.

(i)

To employees’ trusts exempt from taxation under section 401 of the Internal Revenue Code, as amended and in effect on December 31, 1996.

(j)

If the remuneration is not wages under section 3121(a)(5)(I) of the Internal Revenue Code, as amended and in effect on December 31, 1996.

(3)

“Net earnings from self-employment” does not include income:

(a)

Intentionally left blank —Ed.

(A)

From activities wholly outside of the district.

(B)

That is wages.

(C)

That would be wages under section 3121 of the Internal Revenue Code, as amended and in effect on December 31, 1990, but for the provisions of section 3121(b)(8)(A) of the Internal Revenue Code.

(b)

That is not net earnings from self-employment under section 1402(a)(8) of the Internal Revenue Code by reason of the amendments to section 1402 by section 1456 of the Small Business Job Protection Act of 1996 (P.L. 104-188).

(4)

Notwithstanding any other provision of this section, “wages” includes:

(a)

Any amount included in the definition of “wages” under section 3121 of the Internal Revenue Code, as defined in ORS 316.012 (Terms have same meaning as in federal laws), by reason of the provisions of section 3121(a)(5)(C), 3121(a)(5)(D), 3121(v)(1)(A), 3121(v)(1)(B), 3121(v)(3)(A), 3121(a)(5)(E) or 3121(a)(5)(H) of the Internal Revenue Code; or

(b)

Any amount deferred under a nonqualified deferred compensation plan.

(5)

Any amount taken into account as wages by reason of subsection (4) of this section and the income attributable thereto shall not afterwards be treated as wages under this section. [1969 c.643 §34; 1971 c.600 §2; 1973 c.573 §2; 1979 c.766 §1; 1981 c.907 §2; 1987 c.293 §69; 1989 c.869 §2; 1991 c.457 §23a; 1993 c.18 §47; 1997 c.839 §39]

Source: Section 267.380 — Definitions for ORS 267.380 and 267.385, https://www.­oregonlegislature.­gov/bills_laws/ors/ors267.­html.

Notes of Decisions

“Hospital” means staff of medical professionals providing full range of medical services in particular building or facility where patients often are required to stay overnight. Legacy Health System v. Dept. of Rev., 13 OTR 140 (1994)

Exemption from definition of “employer” is available or unavailable to organization as whole, not to portions or divisions within organization. Lane Transit District v. PeaceHealth, 17 OTR 364 (2004), aff’d 339 Or 398, 121 P3d 1138 (2005)

267.001
Authority of certain mass transit and transportation districts to impose vehicle registration fees
267.010
Definitions for ORS 267.010 to 267.394
267.020
Transfer of transit system to metropolitan service district
267.030
Use of alternative fuels for certain district vehicles
267.080
Creation of district
267.085
Resolution to form district
267.090
Directors
267.095
Terms of directors first appointed
267.097
Governor to solicit recommendations for director in metropolitan statistical area with population over 400,000
267.107
Resolution to create certain districts
267.108
Appointment of directors
267.114
Minimum area of district
267.120
Officers of board
267.125
Meetings of board
267.130
Additional compensation prohibited
267.135
General manager
267.140
Duties of general manager
267.145
General manager’s attendance at board meetings
267.150
Ordinances
267.153
Administrative process for adjudicating ordinance violations
267.154
Collection of data relating to administrative process for adjudicating ordinance violations
267.170
Initiative and referendum
267.200
Existence, status and general powers of districts
267.203
Authority to enter into transaction for electricity or diesel fuel
267.205
Classification and designation of service areas
267.207
Change of district boundaries
267.208
Effective date of change of boundaries
267.210
Preparation of general plan for mass transit system
267.218
Feasibility reports and public bidding not required for construction and improvement projects costing less than $50,000
267.225
Intergovernmental agreements
267.227
Relationship with Oregon Mass Transportation Financing Authority
267.230
Exemption from public utility or railroad regulation
267.235
Protection of employees’ rights when an operating transportation system is acquired
267.237
Criminal records check
267.240
Accessibility of facilities and equipment to elderly persons and persons who have disabilities
267.245
District exempt from right of way fencing requirements
267.247
Acquisition of district lands by adverse possession or operation of statute of limitations prohibited
267.250
Definitions for ORS 267.250 to 267.263
267.253
Petition for withdrawal from district
267.255
Hearing on petition
267.257
Study of area proposed to be withdrawn
267.260
Withdrawal ordinance
267.263
Withdrawal of territory not subject to boundary commission review
267.265
Use of moneys derived from withdrawal of territory from district
267.300
Authority of district to finance system
267.302
Restrictions on financing for districts formed under ORS 267.107
267.305
Levy, collection, enforcement of ad valorem taxes
267.310
Revolving fund
267.320
User charges, fees and tolls
267.325
Lease purchase agreements
267.330
General obligation bonds
267.334
Electoral approval for issuance of general obligation bonds by Tri-Met to fund extension of light rail
267.335
Authority to issue revenue bonds
267.340
Refunding bonds
267.345
Issuance of bonds
267.360
Business, trade, occupational and professional licenses and fees
267.370
District taxing authority
267.380
Definitions for ORS 267.380 and 267.385
267.385
Employer payroll tax
267.387
Restrictions on increase in payroll tax
267.390
Acceptance of funds from United States
267.394
Investment of certain funds held by TriMet
267.400
Authority to issue short-term obligations
267.410
Certain districts authorized to impose employer payroll tax on state agencies and political subdivisions
267.420
Employer payroll tax on State of Oregon and political subdivisions
267.430
Certain state agencies exempt from employer payroll tax
267.480
TriMet Crash Advisory Committee
267.510
Definitions for ORS 267.510 to 267.650
267.515
Application of ORS chapter 255 to district
267.517
Use of alternative fuels for certain district vehicles
267.520
Method of forming district
267.530
Establishment of permanent tax rate limit at time of formation
267.540
Governing body
267.550
Status of district
267.560
General powers
267.570
Powers relating to public transportation
267.575
Preparation of public transit system plan
267.580
Employees
267.590
Interagency agreements
267.612
Acquisition of district lands by adverse possession or operation of statute of limitations prohibited
267.615
Financing methods
267.620
Power to levy taxes
267.622
Filing boundary change with county assessor and Department of Revenue
267.630
Issuance and sale of bonds
267.640
Refunding bonds
267.650
Finance elections
267.990
Penalties
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