2013 ORS § 657.509¹
Taxes from political subdivisions and peoples utility districts
  • election
  • effect of canceling election
  • applicability of noncharging provisions

(1) Instead of the amount to be paid into the fund under provisions of ORS 657.505 (Payment of and liability for taxes) (6), a political subdivision may elect to pay taxes in accordance with the provisions of ORS 657.430 (Tax rates based on experience) and 657.480 (Effect of transfer of trade or business). The election shall be on forms prescribed by the Director of the Employment Department and must be filed within the 30-day period following the close of the calendar quarter in which the political subdivision became an employer. An employer failing to submit a timely notice of election under this section shall be liable under provisions of ORS 657.505 (Payment of and liability for taxes) (6) for a minimum of two calendar years. Thereafter such employer may file a written election to pay taxes. Such election must be filed by January 31 of the calendar year for which the election is to be effective. The director may for good cause extend the period within which an election must be filed for an additional 30 days.

(2) An election shall continue until canceled but shall be for a period of not less than two calendar years. An employer may cancel such election by filing with the director a written notice of its intention to cancel by January 31 of the year in which the cancellation is to be effective. The director may for good cause extend the period within which a notice of cancellation may be filed for an additional 30 days. Once a cancellation is effective, the political subdivision must pay amounts in accordance with ORS 657.505 (Payment of and liability for taxes) (6) for two calendar years before it is again eligible to elect payment under this section.

(3) All noncharging provisions of this chapter shall apply to political subdivisions electing to pay taxes under this section, except that with respect to ORS 657.327 (Notice of effectiveness of extended benefits), one-half of extended benefits applicable to a political subdivision paying taxes under this section shall be charged to the political subdivision.

(4) Notwithstanding the provisions of subsections (1) and (2) of this section, any political subdivision may elect to pay taxes or cancel a tax election effective January 1, 1978, if such election or notice of cancellation is filed by January 31, 1978. The director may for good cause extend the period for filing an election for an additional 30 days. [1973 c.715 §5; 1975 c.156 §3; 1977 c.446 §8; 1989 c.609 §4]