Text Size:   A+ A- A   •   Text Only
Find     
Site Image
Oregon Licensee Tax Compliance HB 3082 Projects
About House Bill 3082
House Bill 3082, enacted by the 2009 Legislature, authorizes the Department of Revenue (DOR) to develop and implement a pilot project that requires, as a condition of renewing or obtaining a state-issued occupational license, licensees to be in tax compliance. It authorizes participating boards, commissions and agencies to suspend, revoke, or refuse to issue licenses to applicants who don’t come into and maintain tax compliance.
 

Licensee Tax Compliance - Phase I
Phase I of House Bill 3082 focused on the individual income tax program and included two separate projects.
 
The first project, called the Licensee Tax Compliance Pilot Project, worked with three licensing boards to provide tax compliance information to licensees. Licensees who were out of compliance (required returns not filed or non-payment of taxes due) could have their license suspended by the Boards.
 
The second project was called the Licensee Tax Compliance Information Project (LTCIP) and worked with three different licensing boards to provide tax compliance status information only to licensees. The license was not in jeopardy of being suspended if the licensee was not in compliance.
 
This was simply a way of communicating with licensees about their tax compliance status. These two projects were completed in December 2010 and a final report was provided to the Legislature in January 2011.
 

Licensee Tax Compliance - Phase II
Phase II is an informational only project, similar to the LTCIP project in Phase I. It also focuses only on licensees or registrants that are subject to the Withholding Tax Program.
 
We are now working with the state boards and agencies listed below to inform licensees and registrants about their tax compliance status and responsibilities. Participating boards and agencies include:
 
We will work with your Agency to obtain a list of licensees. We will then determine the compliance status of the licensee (yes, in compliance or no, not in compliance) and then we will send a letter and informational brochure to each licensee.
 
For licensees that are out of compliance, we will follow-up with them through our regular enforcement processes. In this phase of the project, a license is not in jeopardy of being suspended if the licensee is not in compliance.  Click here for frequently asked questions about Phase II.


Additional tax compliance information and useful links:


Questions?

For additional information, please contact Oregon Department of Revenue at (503) 378-4988 or email us at: questions.dor@oregon.gov