Definitions for 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.