ORS 305.380: Definitions for ORS 305.385.

As used in ORS 305.385: (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)(a) “Tax” means state taxes administered by the department under the tax laws of this state and local taxes administered by the department under ORS 305.620. (b) “Tax” does not include ad valorem property taxes collected by counties. [1987 c.843 §6; 1997 c.99 §35; 1997 c.170 §16; 2005 c.94 §21; 2015 c.348 §10; 2025 c.371 §5]