2007 ORS 267.420¹
Employer payroll tax on State of Oregon and political subdivisions
  • requirements for tax ordinance

(1) Any ordinance imposing an employer payroll tax on an entity described in ORS 267.380 (Definitions for ORS 267.380 and 267.385) (1)(a)(C) shall be adopted not less than six months prior to the beginning of the fiscal year of the mass transit district within which the employer payroll tax becomes effective.

(2)(a) Any ordinance imposing an employer payroll tax on an entity described in ORS 267.380 (Definitions for ORS 267.380 and 267.385) (1)(a)(C) shall provide that for each of the four fiscal years after the fiscal year in which the employer payroll tax was first imposed, the entity shall pay the applicable percentage of the amount of employer payroll tax which, without regard to this section, it would have been required to pay under the law.

(b) The applicable percentage shall be determined in accordance with the following table:

______________________________________________________________________________

Number of fiscal years The applicable

after the fiscal year percentage is:

in which the employer

payroll tax is first

imposed:

One 20

Two 40

Three 60

Four 80

______________________________________________________________________________

(c) In the fifth fiscal year after the fiscal year in which the employer payroll tax is first imposed on an entity described in ORS 267.380 (Definitions for ORS 267.380 and 267.385) (1)(a)(C) and in any subsequent fiscal year, the applicable percentage shall be 100 percent. [1989 c.869 §4]

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 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.