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LIC-11.01 - Definitions

DEFINITIONS

Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority

ARB-LIC-11.01


For purposes of the Arts Education and Access Income Tax (“Tax”) administrative rules only, the following definitions apply:

A. “Income” includes, but is not limited to, all income earned or received from any source. Examples of income include, but are not limited to, interest from individual or joint savings accounts or other interest bearing accounts, child support payments, alimony, unemployment assistance, disability income, sales of stocks and other property (even if sold at a loss), dividends, gross receipts from a business and wages as an employee. “Income” does not include benefits payable under the federal old age and survivors insurance program or benefits under section 3(a), 4(a) or 4(f) of the federal Railroad Retirement Act of 1974, as amended, or their successors, or any other income a city or local municipality is prohibited from taxing pursuant to applicable state or federal law.

1. Examples of income the city is prohibited from taxing include, but are not limited to, Social Security benefits, Public Employee Retirement (PERS) pension benefits, federal pension benefits (FERS) and income from US Treasury bill notes and bonds interest.

2. Effective for tax years that begin on or after January 1, 2015, U.S. Department of Veterans Affairs (VA) disability benefits will not be considered taxable income for purposes of the Arts Tax.

3. The City may tax income federal and/or state governments choose not to tax.

B. “Income-earning” means the receipt of income from any source whatsoever, including, but not limited to, gainful employment and investments.

C. “Taxfiler” means a resident of the City who is or could be subject to the Tax or the taxfiler’s authorized representative.

D. “Taxfiler’s authorized representative” means a person to whom the taxfiler has provided written authorization to conduct business with the Division on the taxfiler’s behalf, as well as persons who are authorized by law to represent the taxfiler, such as a personal representative, guardian or attorney.

E. “Tax Year” means the calendar year.

F. “Certified Arts or Music Education Teachers” means arts or music teachers licensed by the Oregon Teachers Standard & Practices Commission (TSPC) or registered with TSPC as a charter school arts or music teacher in accordance with the requirements of ORS 342.125.


HISTORY

Amended by Director of Revenue Division June 28, 2016.

Amended by Director of Revenue Division February 3, 2016.

Amended by Director of Revenue Division May 8, 2015.

Amended by Director of Revenue Bureau May 2, 2013.

Amended by Director of Revenue Bureau March 19, 2013.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.