71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 3824
 
                         House Bill 3394
 
Sponsored by Representatives BATES, HASS
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Requires person seeking license from state or local agency to
first obtain certificate of tax compliance from Department of
Revenue. Directs department to issue certificate if person
seeking license documents compliance with state or local taxes
imposed on or measured by income.
 
                        A BILL FOR AN ACT
Relating to tax compliance by licensees.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2001 Act is added to and made
a part of ORS chapter 305. + }
  SECTION 2.  { + (1) As used in this section:
  (a) 'Agency' means any department, board, commission, division
or authority of the State of Oregon, or any political subdivision
of this state that imposes a local tax administered by the
Department of Revenue under ORS 305.620.
  (b) 'License' means any written authority required by law or
ordinance as a prerequisite to the conduct of a business, trade
or profession.
  (c) 'Tax' means a state tax imposed by ORS chapters 314, 316,
317 or 318, or a local tax imposed on or measured by income that
is administered by the Department of Revenue under ORS 305.620.
  (2) Notwithstanding any other provision of law directing an
agency to issue a license, an agency may not issue a license
unless the person seeking the license presents the agency with a
valid certificate of tax compliance issued by the Department of
Revenue under this section.
  (3) A certificate of tax compliance is valid if it was issued
by the department within 24 months of the date the applicant
seeks to obtain a license or a renewal of a license.
  (4) Each person seeking a license or a renewal of a license in
this state shall apply for a certificate of tax compliance from
the Department of Revenue prior to obtaining the license or
renewal of a license. As part of the application, the applicant
shall present documentation that the applicant is not delinquent
on any tax to which the applicant has been subject within the
previous two years or that the applicant has not been subject to
tax within the previous two years.
  (5) Upon receipt of an application for a certificate of tax
compliance, the department shall determine if the applicant has
been subject to any tax within the previous two years and if any
tax to which the applicant has been subject is delinquent. The
department may base its determination solely on the documentation
presented as part of the application.
  (6)(a) If the department determines that the applicant has
neglected or refused to file any return or to pay any tax and
that such person has not filed in good faith a petition before
the department contesting the tax, and the department has been
unable to obtain payment of the tax through other methods of
collection, the department shall deny the application and refuse
to issue a certificate.
  (b) In all instances not described in paragraph (a) of this
subsection, the department shall issue a certificate.
  (7) The refusal of the department to issue a certificate of tax
compliance may be appealed to the Oregon Tax Court under ORS
305.275.
  (8) The department may prescribe rules on the documentation
necessary to demonstrate tax compliance. + }
  SECTION 3.  { + Section 2 of this 2001 Act applies to licenses
issued by agencies on or after January 1, 2003. + }
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