Oregon Statutes 305.380 – Definitions for ORS 305.385
As used in ORS § 305.385:
Terms Used In Oregon Statutes 305.380
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(1) ‘Agency’ means any department, board, commission, division or authority of the State of Oregon, or any political subdivision of this state which imposes a local tax administered by the Department of Revenue under ORS § 305.620.
(2) ‘License’ means any written authority required by law or ordinance as a prerequisite to the conduct of a business, trade or profession.
(3) ‘Provider’ means any person who contracts to supply goods, services or real estate space to an agency.
(4) ‘Tax’ means a state tax imposed by ORS § 320.005 to 320.150 and 403.200 to 403.250 and ORS chapters 118, 314, 316, 317, 318, 321 and 323 and local taxes administered by the Department of Revenue under ORS § 305.620. [1987 c.843 § 6; 1997 c.99 § 35; 1997 c.170 § 16; 2005 c.94 § 21; 2015 c.348 § 10]