2007 ORS 267.380¹
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)(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]

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)

Atty. Gen. Opinions

Authority of mass transit district's district board to refer ordinance to voters, (1979) Vol 40, p 167

1 Legislative Counsel Committee, CHAPTER 267—Mass Transit Districts; Transportation Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­267.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 267, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­267ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.