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LIC-6.17 - Apportionment for Freight Carriers

APPORTIONMENT FOR FREIGHT CARRIERS
Administrative Rules Adopted by Bureau of Licenses Pursuant to Rule-Making Authority
ARB-LIC-6.17

 
Persons whose business activity is the pick-up and/or delivery of freight, including deliveries or pick-ups of freight occurring outside the City or County, may apportion the income from such business activity to reflect the business activity outside the City or County. For those businesses performing pick-up and delivery of freight, the following general apportionment standard shall be applied:
1. In those cases where both the pick-up and delivery are within the City and/or County, the income shall be apportioned to the City and/or County.
 
2. In those cases where either a pick-up or a delivery occurs within the City and/or County with a corresponding pick-up or delivery outside the City and/or County, 50% of the income shall be apportioned to the City and/or County.
Interstate carriers of freight (long-haul trucking) may also partially offset the income received from pick-up or delivery within the City and/or County (such offset not to exceed 50% of City or County income determined in #2 above) by a reasonable methodology which may include:
1. Total mileage outside the City or County related to the delivery or pick-up which occurs within the City or County (for long-haul trucking).
 
2. Extent of business activity occurring within the City or County (compared to elsewhere).
 
3. Extent of business presence within the City or County (compared to elsewhere).
 
4. Apportionment as reported to the State of Oregon compared to City or County apportionment.
 
5. Comparability within the industry.
Persons whose business activity is contracting with others to perform pick-up or delivery services may not apportion such activity.

 
REFERENCES
 
Portland City Code Section 7.02.610 C.2.
 
Multnomah County Code Section 5.60.610 C.2.

 
HISTORY
Submitted for inclusion in PPD September 17, 2002.
Originally adopted as Bureau of Licenses Administrative Rule 610.93-7 November 23, 1993.

Table of Contents
LIC-6.01 - Payments Deemed to be Compensation to Owners
LIC-6.02 - Self-Employment Tax Deduction and Health Care Premium Deduction
LIC-6.03 - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction
LIC-6.04 - Patronage Dividends
LIC-6.05 - Short Periods Count as Tax Year
LIC-6.06 - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders
LIC-6.07 - Treatment of Currently Taxed Pass-Through Income
LIC-6.08 - Partnerships - Partner Level Deduction Election
LIC-6.09 - Qualified Retirement Plans
LIC-6.10 - De Minimus Business Activity for Personal Services
LIC-6.11 - Apportionment of Gains and Incomes Due to Sale of a Business
LIC-6.12 - Business Activity and Apportionment of Sales of Tangible Personal Property
LIC-6.13 - De Minimus Business Activity for Tangible Personal Property
LIC-6.14 - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property
LIC-6.15 - Apportionment for Banking Income
LIC-6.16 - Apportionment for Domestic Insurers
LIC-6.17 - Apportionment for Freight Carriers
LIC-6.18 - Apportionment for Passenger Carriers
LIC-6.19 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14
LIC-6.20 - Apportionment for Providers of Electronic or Telephonic Services