(Amended by Ordinance Nos. 184597, 187339, 189389 and 189794, effective December 12, 2019.) The terms used in this Chapter are defined as provided in this section or in Administrative Rules adopted under Section 7.02.210, unless the context requires otherwise:
A. “Division” means the Revenue Division of the City of Portland, Oregon Bureau of Revenue and Financial Services, along with its employees and agents.
B. “Bank” has the same meaning as used in ORS 706.008(1).
C. “Business tax” means the tax owed by a taxfiler for any particular license tax year.
D. “Business” means an enterprise, activity, profession or undertaking of any nature, whether related or unrelated, by a person in the pursuit of profit, gain, or the production of income, including services performed by an individual for remuneration, but does not include wages earned as an employee.
E. “Certificate of Compliance” means the document (or license) issued to a taxfiler upon full compliance with the Business License Law for the license tax year in question.
F. “Controlling Shareholder” means any person, alone or together with that person’s spouse, parents, and/or children, who, directly or indirectly, owns more than five (5) percent of any class of outstanding stock or securities of the taxfiler. The term “controlling shareholder” may mean the controlling shareholder individually or in the aggregate.
G. “Day” means a calendar day unless otherwise noted.
H. “Director” means the Director of the Revenue Division or his or her designee.
I. “Doing Business” means to engage in any activity in pursuit of profit or gain, including but not limited to, any transaction involving the holding, sale, rental or lease of property, the manufacture or sale of goods or the sale or rendering of services other than as an employee. Doing business includes activities carried on by a person through officers, agents or employees as well as activities carried on by a person on his or her own behalf.
J. “Employee” means any individual who performs services for another individual or organization and whose compensation is reported by an IRS Form W-2.
K. “In Compliance” means that:
1. a non-exempt business has filed and paid the current year’s required business tax; or
2. a non-exempt business has filed and paid the previous year’s required business tax and has met the current year filing requirements; or
3. an exempt business has filed the required income verification; or
4. a new business has filed a completed registration form and is otherwise in compliance with all provisions of the Business License Law.
L. “Income” means the net income arising from any business, as reportable to the State of Oregon for personal income, corporation excise or income tax purposes, before any allocation or apportionment for operation out of state, or deduction for a net operating loss carry-forward or carry-back.
M. “Individual” means a natural person, including natural persons who report their income to the State of Oregon in a joint personal state income tax return. In such case, the term “individual” shall refer to the joint taxfiler.
N. “Large Retailer” means a business that:
1. is subject to the Portland Business License Tax;
2. has total gross income, as reported per Section 7.02.610, from Retail Sales of $1 billion or more in the tax year; and
3. has Portland gross income, as reported per Section 7.02.610, from Retail Sales of $500,000 or more in the tax year.
4. the term “Large Retailer” does not include:
a. any manufacturer or other business that is not engaged in Retail Sales within the City;
b. any contractor as defined under ORS 701.005(5);
c. any entity operating a utility within the City;
d. any cooperative recognized under state or federal law; or
e. a federal or state credit union
O. “License Tax Year” means the taxable year of a person for federal or state income tax purposes.
P. “Net Operating Loss” means the negative taxable income that may result after the deductions allowed by the Business License Law in determining net income for the tax year.
Q. “Non-business Income” means income not created in the course of the taxfiler’s business activities.
R. “Notice” means a written document mailed first class by the Division to the last known address of a taxfiler as provided to the Division in the latest registration form or tax return on file with the Division.
S. “Ownership of Outstanding Stock or Securities” means the incidents of ownership which include the power to vote on the corporation’s business affairs or the power to vote for the directors, officers, operators or other managers of the taxfiler.
T. “Person” includes, but is not limited to, an individual, a natural person, sole proprietorship, partnership, limited partnership, family limited partnerships, joint venture (including tenants-in-common arrangements), association, cooperative, trust, estate, corporation, personal holding company, limited liability company, limited liability partnership or any other form of organization for doing business.
U. “Qualified Groceries” means food products that qualify for purchase under the U.S. Department of Agriculture Supplemental Nutritionals Assistance Program (“SNAP”).
V. “Qualified Medicine or Drugs” means any medicine, drugs, or medical devices that are regulated by the U.S. Food and Drug Administration as a medicine or drug.
W. “Qualified Health Care Services” means any services that involves the provision of health care to the public, including but not limited to doctor, medical clinic and hospital visits and all related services, health insurance, and any care provided by senior care facilities or rehabilitation facilities. This definition includes but is not limited to all services defined as “health care services” under ORS 750.005(5).
X. “Qualified Residential Garbage or Recycling Services” means any services provided by a business that are governed by PCC 17.102.140 or PCC 17.102.170.
Y. “Qualified Retirement Plan” has the same meaning as prescribed in IRC § 401.
Z. “Received” means the postmark date affixed by the United States Postal Service if mailed or the date stamp if delivered by hand or sent by facsimile, or the receipt date from the online file and pay application confirmation notice.
AA. “Registration Form” means the initial form that establishes a taxfiler’s account with the Division.
BB. “Retail Gross Revenue” means Retail Sales excluding the deductions outlined in Subsection 7.02.500 F.3.
CC. “Retail Sale” means a sale to a consumer for use or consumption, and not for resale. Retail Sale also includes but is not limited to the sale of services, including but not limited to retail banking services.
DD. “Tax return” means any tax return filed by or due from the taxfiler, including an annual exemption request form.
EE. “Tax Year” means the taxable year of a person for Federal and/or State income tax purposes.
FF. “Taxfiler” means a person doing business within the City and required to file a return, a registration form or other income documentation under the Business License Law.