Forms for Oregon’s Corporate Activity Tax are now available on the Department of Revenue website. Go to the Revenue forms page and scroll down to Corporate Activity Tax or type “corporate” in the search box. Forms now available include:

• Form OR-CAT, Oregon Corporate Activity Tax Return.
• Form OR-CAT, Oregon Corporate Activity Tax Return Instructions.
• Form OR-CAT-EXT, Application for Extension of Time to File an Oregon Corporate Activity Tax Return.
• Form OR-CAT-V, Oregon Corporate Activity Tax Payment Voucher.
• Form OR-QUP-CAT, Underpayment of Oregon Corporate Activity Estimated Tax.
• Publication OR-CAT-BRO, Corporate Activity Tax Brochure.
• Schedule OR-AF-CAT, Schedule of Affiliates for Form OR-CAT.
• Schedule OR-EXC-CAT, Exclusions From Commercial Activity.
• Schedule OR-EXC-CAT, Exclusions From Commercial Activity.
• Worksheet OR-CAT, Instructions for calculating tax on corporate activity.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

Nominations Being Accepted for 2020 Awards 

Let's be honest - this year has been rough for quite a few reasons and it's not even over! However, business hasn't stopped and celebrating our members is more important than ever. Awards Committee Chairman, Dan Nelson is now accepting nominations. You may download a form here or write-up your nomination on a separate sheet and email them to the PLSO Office.

Life Membership

• Career long service to the profession & PLSO
• Previously served as chapter officer or on a committee
• Is currently and has been a PLSO Corporate Member for 10 years prior to the nomination

Surveyor of the Year

• Career long service to the profession & PLSO
• Is currently and has been a PLSO Corporate Member for 5 years or more prior to the nomination
• Have a demonstrated history of high competence, integrity, and professionalism
• Assisted qualified and interested people in advancement within the profession

Outstanding Associate or Special Member of the Year

• Exemplary work and demonstrating professionalism during the year. 

Article of the Year

• An award given to the author of the best article that has been published in the Oregon Surveyor within the last year. (Typically, from October to September, but may be shifted to coincide with the annual meeting).

In addition, Local Chapters or the Board may present additional awards such as:

• Outstanding Associate or Special Member Award
• Good Humor Award
• Brush Cutter Award
• Team Player Award
• Bright Idea Award
• Contagious Attitude Award
• Diversity Award
• Hidden Talent Award
• Community Service Award

The Oregon Legislature held an Emergency Session last week, ending late on Friday, June 26th. During the three-day marathon, the Capitol was closed to the public and to lobbyists. Nonetheless, I actively advocated on your behalf, testifying remotely, and connecting with lawmakers over the phone and by email.

The Emergency Session had two purposes: it dealt with COVID-19 related issues, but it was dominated by bills related to policing and the race-related civil unrest gripping our country right now.

With no industry-specific legislation, most of my advocacy was as part of the Oregon Employer Roundtable. During the Special Session, the Roundtable advocated for a liability shield for businesses who are making a good faith effort to follow through on COVID-19 guidance for employers. Sadly, Democratic leadership kicked the can down the road, creating a work group rather than creating protections for businesses. This was particularly disappointing because there were enough votes in both the Senate and House to pass protections for businesses.

Trial lawyers and labor groups exerted enough pressure to stop our amendment. More information is detailed below. I am hopeful protection will be adopted during the next Special Session, which will come in late July or early August.

As the COVID-19 Pandemic continues to evolve, along with the ever-changing responses from Federal, State and Local governments, I also continue to monitor these changes and advocate on your behalf, and on behalf of the business community in general. Below are updates on just some of what has been happening.

GENERAL GUIDANCE FOR EMPLOYERS

On June 11, the Oregon Health Authority provided new guidance for businesses. If you haven’t reviewed this document, it should be high on your “to do” list for this week.

General Guidance for Employers / June 11, 2020

COUNTY SPECIFIC MASK REQUIREMENTS

Beginning June 24, Governor Brown required everyone in Clackamas, Hood River, Lincoln, Marion, Multnomah, Polk, and Washington counties to begin wearing masks or face coverings when in indoor public spaces. She has since added Clatsop county beginning July 1. This new requirement will likely impact your members, especially if they have an area of their place of businesses where customers visit and/or if they visit workplaces which are open for business, or occupied homes.

County Specific Mask Guidance / June 22, 2020

GET REAL TIME UPDATES FROM OREGON HEALTH AUTHORITY

You can review the ever-changing guidance from the Oregon Health Authority at their dedicated website, and register to receive their email updates below:

Oregon Health Authority COVID-19 Website

COVID-19 Guidance Email Sign Up

EMERGENCY SESSION FAILS TO PROTECT BUSINESSES

The threat of lawsuits from employees, or members of the public, related to COVID-19 is both unlimited and very real. And the threat isn’t limited to businesses. The Oregon Employers Roundtable efforts to provide liability protections included a partnership with local governments and nonprofits across the state who are facing the same uncertain future as businesses.

More than 50 organizations signed on to a letter requesting protections. Rep. David Gomberg (D-Lincoln City) — a small business owner — spearheaded a letter signed by ten Democratic House members asking leadership for our amendment. These ten Democrats, when added to the Republicans, ensured enough votes to pass a liability protection amendment. Rep. Caddy McKeown (D-Coos Bay) drafted the amendment and had it ready for adoption by the Joint Committee. However, the Speaker of the House, Tina Kotek (D-Portland), announced after a break in testimony before the committee that the amendment would not be adopted.

Speaker Kotek did say a work group would discuss the issue and some kind of liability protection may be considered by a future Emergency Session of the Legislature.

Below is a link to all of the bills passed by the Emergency Session of the Legislature. You can click on any bill number to read the actual legislation. There are also links to the letter by the ten Democrats and the amendment they drafted, and links to the testimony requesting protection and an earlier letter from Labor groups opposing efforts to protect businesses.

Bills Passed During the Emergency Session

Employers Plead for Liability Relief

Ten House Democrats Help Employers

Employer Protection Amendment

Labor Groups Weigh In

WORKERS COMPENSATION STILL AN UNRESOLVED ISSUE

One of labor’s demands during the Emergency Session was a new presumption in Workers Compensation law that all positive COVID-19 cases are covered by Workers Compensation insurance. The business community strongly opposed this demand. To her credit, Governor Kate Brown pushed the issue away from the Emergency Session and to MLAC (the Management-Labor Advisory Committee). The Legislature created MLAC in 1990 to ensure changes to Oregon’s highly successful workers compensation system are deliberate and thoughtful. I applaud Governor Brown for her letter (see link below to read her letter).

Governor Brown's letter to MLAC June 23, 2020

If you have any questions about any of the information provided here, please email or call me at 971-388-1786.

The Merriam-Webster dictionary defines membership as follows:

Membership noun

mem·ber·ship | \ˈmem-bər-ˌship

plural memberships

Definition of membership

1: the state or status of being a member

2: the body of members // an organization with a large membership

Membership is implied to be individuals who have something in common and therefore wish to belong to a group or organization that promotes that commonality. This is not a new concept, as various memberships have existed for centuries. The groups can be formal or informal, business or social, public or private, but the common interest is key to them all. For instance, membership was a status symbol if you and/or your family belonged to a country club, hunting club or equestrian club. Groups have gathered socially in automobile and motorcycle clubs for the past century. Civic clubs, including Kiwanis, Lions Club, and the Jaycees, were created to provide organized assistance to municipalities and neighborhoods. Museums are well known for their membership programs and those donations help keep the institutions thriving. Other membership organizations were established to help people with various causes, including civil liberties, Second Amendment rights, and retiree programs and discounts. All serve a good and dedicated purpose; however, the most important one that will most likely provide the most benefit is the professional membership.

MEMBERSHIP IN PROFESSIONAL ASSOCIATIONS

Membership in a professional society, especially in times like these, is also important on many levels. For the surveying profession, it provides advocacy and representation for not just the licensed practitioner, but anyone who works in surveying. Some of the benefits of being a member of state and national surveying associations include:

REGULATION & ADVOCACY

Part of the association’s role for professional oversight is regulatory advocacy. Professional licensing has come under fire in recent years as deregulation groups seek to eliminate licensing they see as a barrier to entry rather than to protect the integrity of the interests. State and national associations are working together to defend our profession against these efforts and maintain the regulatory requirements of the surveyor.

Another area of advocacy is political representation at both the federal and state levels. From UAV uses to fighting back against infringing uses of radio signals used by GNSS satellites, the associations work together to represent the surveying profession’s best interest in potentially damaging policies and lack of funding for essential surveying and mapping activities.

PROFESSIONAL STANDARDS

Besides advocating for licensing, the associations provide input and guidance for professional standards for technical documents and services. From working with the title examiners group to establish a national land title survey standard to specific guidelines for deliverables, our association groups work together to raise the standard of the profession. They also advocate for a higher ethical standard for all practitioners in surveying so to be seen in a respectable light.

Various certification programs are available through the national and state associations, including:

• Certified Survey Technician
• Certified Hydrographic Surveyor
• Certified Floodplain Surveyor

These certifications allow Surveyors to promote their skill set further as one who is specifically trained for a particular task.

EDUCATION

The surveying associations provide continuing education (whether statutorily required or not) for all levels and tasks of surveyors, from introductory field and office to advanced technology and legal curriculum. Many also provide material refreshers for those preparing for their licensing exams. Many of these educational opportunities are held during annual conferences and seminars specifically targeted for surveyors, whether members or not.

Labor shortages are happening in most professions and surveying is no different. Our organizations provide educational outreach for future surveyors through various conduits, including elementary and high school programs and college career days through engineering and mapping-related curriculums. We also promote scholarship opportunities for two- and four-year degree college programs through a variety of channels.

TECHNOLOGY

Along with formal surveying education topics and discussions, another substantial portion of an association’s conference or seminar is an exhibitor’s hall showcasing the latest and greatest in surveying technology. It is also a place for vendors to present new data services to augment existing surveying tasks.

Technology providers often utilize these associations for advertising and marketing so members are exposed to new equipment, software, and processes more directly than simply advertising in trade magazines.

AND MUCH MORE!

Many of these organizations offer member discount programs for insurance, travel, products, and more. They can provide these discounted options simply because of the buying power of more users, so the savings are passed on directly to the Surveyor.

Associations also often offer career centers for connecting people and open positions. Many also offer resume services to help the job seeker capture their best qualities for inclusion on a job application.

THE INTANGIBLES

While the aforementioned are the main examples of the benefits of membership in your state and national surveying association, for many it is simply the opportunity to connect with fellow professionals and technicians. Whether it be for job openings, questions regarding a specific survey or simply engaging another professional in peer review, your membership in these groups helps to pave the way to completing these tasks and more.

TAKING CARE OF TODAY AND PLANNING FOR TOMORROW

Although we are living in unprecedented times, maintaining your memberships, both state and national, may become a question of necessity. For most, prioritizing expenses has become more scrutinized and membership is easily seen as non-essential cost. These memberships are an investment in your profession and career, so consider that return when your next renewal form comes in the mail. The money spent now on professional memberships can go a long way in keeping your profession and career acknowledged as an essential service for years to come.

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Governor Kate Brown Extends Face Coverings Requirement Statewide

Face covering requirements apply to indoor public spaces, take effect on Wednesday, July 1 
 

(Portland, OR) — Governor Kate Brown announced today that Oregonians statewide will be required to wear face coverings in indoor public spaces, beginning this Wednesday July 1. The guidance applies to businesses and members of the public visiting indoor public spaces. Face covering requirements are already mandated in eight counties.

“From the beginning of the reopening process, I have said that reopening comes with the risk of seeing an increase in COVID-19 cases beyond our health systems’ capacity to test, trace, and isolate them,” said Governor Kate Brown. “Over the last month, we have seen the disease spread at an alarming rate in both urban and rural counties. The upcoming July 4th holiday weekend is a critical point for Oregon in this pandemic, and we can all make a difference.

“Modeling from the Oregon Health Authority shows that if we don’t take further action to reduce the spread of the disease, our hospitals could be overwhelmed by new COVID-19 cases and hospitalizations within weeks.

“The choices every single one of us make in the coming days matter.

“Face coverings that cover your nose and mouth play a critical role in reducing the spread of this disease because droplets from our breath can carry the virus to others without us realizing it. If we all wear face coverings, practice six feet of physical distancing in public, wash our hands regularly, and stay home when we are sick, then we can avoid the worst-case scenarios that are now playing out in other states.

“I do not want to have to close down businesses again like other states are now doing. If you want your local shops and restaurants to stay open, then wear a face covering when out in public.

“Please keep your Fourth of July celebrations small and local. We saw a lot of new COVD-19 cases following the Memorial Day holiday. Another spike in cases after the upcoming holiday weekend could put Oregon in a dangerous position.

“Oregonians have all made incredible sacrifices over the last several months that have saved thousands of lives. The actions we take now can protect our friends, neighbors, loved ones, and fellow Oregonians from this disease, and prevent the need for another statewide shutdown. We are truly all in this together.”

Oregon Occupational Safety and Health (OSHA) will take the lead, along with other state and local agencies, in enforcing face covering requirements for all covered Oregon businesses.

The Northern Region, East-Side Lands and Boundary Management Zone (ESLBZ) for the Beaverhead-Deerlodge, Custer-Gallatin, Helena Lewis & Clark National Forests, and the Dakota Prairie National Grasslands (“East - Side Lands & Boundary Zone”) will soon be advertising to fill one permanent career ladder position – Land Surveyor, GS-1373 5/7/9.  The position is for a Permanent Full Time employee and is geared toward training the incumbent for licensure in the future. This position will be advertised under Merit and Demo authority procedures.

Duty Station

The duty station for this position is located in Dickinson, North Dakota, Dakota Prairie Grasslands, Medora Ranger District. 

Supervision

The incumbent will report to the Supervisory Land Surveyor for the East - Side Lands & Boundary Zone.  The Supervisory Land Surveyor assigns specific projects and duties to the incumbent based on the approved program of work for the East - Side Lands & Boundary Zone.  A Board of Directors, consisting of the Forest/Grassland Supervisors for the four Units and the Regional Director of Recreation, Minerals, Lands, Heritage, & Wilderness, provide oversight and set the priorities for the program of work and budget for the East - Side Lands & Boundary Zone.

Position Overview

This position is part of the Northern Region Eastside Land Adjustment and Boundary Management Zone, serving three national forests and one national grassland in Montana, North Dakota, and northwestern South Dakota.   The successful candidate is expected to fully support and work towards the success of the East – Side Lands & Boundary Zone’s mission and programs.

Land Surveyor, 1373 GS – 5/7/9: performs duties which are designed to orient the incumbent in the application of academic theories and basic professional land surveying principles to a variety of work situations. Duties include boundary surveys, road and trail right-of-ways and maintenance of property boundary lines. The position provides the opportunity to use the latest GPS technology working in the Public Land Survey System, and is a great job training for licensing needs or advancing your surveying career.

This position is field going and requires a valid driver’s license.

Position requires a considerable amount of travel throughout Montana, North Dakota, and northwest South Dakota, with overnight stays.  Government Vehicle and travel expenses will be provided while in travel status.

For more information

For more information about the application and recruitment process, please contact the Forest Service Albuquerque Service Center (ASC) Human Resource Management (HRM) Staffing,1-877-372-7248, or fsjobs@fs.fed.us.

For more information about the East - Side Lands & Boundary Zone, this position, programs of work, roles and responsibilities, and operating plans and procedures, please contact Mark Aughtman, Supervisory Land Surveyor, (701)-227-7835, mark.aughtman@usda.gov, or Kathryn Nash, Supervisory Realty Specialist, (406) 587-6784, kathryn.nash@usda.gov.

If you are interested in this position and want to receive notice when the Vacancy Announcement will be posted on the USAJOBS website, please contact Mark Aughtman, Supervisory Land Surveyor, mark.aughtman@usda.gov

By Tim Fassbender & Renee Clough, OSBEELS Board of Directors

Recent concerns and questions raised by the professional community regarding Oregon Administrative Rule (OAR) 820-025-0010, digital seal and signature requirements, have been received by the Oregon State Board of Examiners for Engineering & Land Surveying (OSBEELS) and prompted a discussion about digital signatures and signing final documents. To address these questions and concerns, we have developed this article that will share resources and information to help professional registrants, and the users of their documents, to understand the differences between an electronic signature and a digital signature.

Relevant rules to this topic include:

1. OAR 820-025-0001 – defines digital signature and digital certificate.
2. OAR 820-025-0005(5) – specifies digital signatures as an acceptable alternative to a wet signed signature if specific criteria are met
3. OAR 820-025-0010 – outlines requirements for digital seal and signature for electronic final documents.

A digital signature in compliance with OAR 820-025-0010 utilizes a public-private digital key pair provided through the services of a certificate authority. The private key is known only to the signer and is often in the form of a password. The public key is utilized by the certificate authority to validate the document. To verify a digital signature, the verifier must have access to the signer’s public key and have assurance that it corresponds to the signer’s private key. In the case of OAR 820-025-0010 this assurance must be provided by using a certificate authority as a trusted third party to associate an identified signer with a specific public key; essentially the certificate acts like a notary. A self-signed certificate is one that is created by the individual signer without the services of a certificate authority; this is not sufficient for purposes of compliance with OAR 820-025-0010.

The term “third party” in all the above cited OAR sections requires specific discussion. Some software will allow the user to make their own digital signature certificate which is often referred to as a self-signed certificate. This is often made in the same software being used to create the particular document but could be made in some other software. The upshot though is that anyone seeking to verify the authenticity of the digital signature will be coming back to signer for that authentication. In the case of a non-self-signed certificate, an entity known as a “Certificate Authority”, has made the certificate and verified your identity as part of the process. When the digital signature is applied to the document the local software communicates with that Certificate Authority. Later when someone verifies the signature their local software also communicates with that Certificate Authority. Hence the term “third party”, that certificate authority is not you, it is not the person receiving the document - it is a third party. A “third party” Certificate Authority is equivalent to a notary.

The table and discussion below summarize the differences:

Electronic Signatures	Digital Signatures
A Functional term	A legal term
Not technically bound to a specific individual or the result of a validation process	Tied to a specific individual via a PKI-based digital certificate
Created via options such as typed names, scanned images, online tools, or a “click wrap” agreement	Created using a digital algorithm to bind the document using a certificate, resulting in a unique “fingerprint”
Legal, but not easily identifiable to one unique user and can be replicated	Easily identifiable to a unique individual, auditable, and non-replicable
Does not meet OAR 820-025-0010 requirements	Does meet OAR 820-025-0010 requirements

Numerous certificate authorities are available with the ability to interface with a variety of software. Consequently, the process of utilizing a digital signature in compliance with OAR 820-025-0010 is too variable to provide a step-by-step description here.

It should be noted that, with a digital signature, the original is the digitally signed file. Prints of that file, whether to paper or to another digital format (such as pdf), are equivalent to photocopies of a wet signed document. Those prints can be used when a photocopy would be acceptable but not when an original is required. Most software capable of opening a specific file type is also capable of confirming the validity of a digital signature when it necessary to confirm the original has been received. Some software will display this confirmation prominently at the top or side of the screen, others need the user to interact with several layers of menus.

Lastly, it is important to note that OAR 820-025-0005(e) requires a digitally signed document to have the words “digitally signed” in the location where a wet signature would traditionally be placed.

In an effort to continue to address questions from the professional community, as well as provide further direction, the Board will be reconvening the Digital Signatures Task Force. Actions taken by the Task Force may cause information within this article to become outdated. To stay up-to-date on the latest information and resources, we recommend visiting the Board website.

Please refer to the below resources for additional information on the differences between electronic and digital signatures.

• Digital Signature for Engineering Documents – Ranvir Singh, PLS, 2008
• Understanding Digital Signature – Jason Kent, PE, and Ranvir Singh, PLS, 2017

Dear Corporate Activity Tax stakeholder:

The Oregon Department of Revenue is adjusting requirements of businesses making estimated quarterly payments of the Corporate Activity Tax.

Beginning immediately, Revenue has revised OAR 150-317-1300, dated April 27, 2020, to reflect a change in the threshold for making estimated tax payments from $5,000 of annual tax liability to $10,000 of annual tax liability for the first year of the tax. This means businesses that will owe less than $10,000 are not required to make quarterly estimated tax payments during 2020.

Revenue also won’t assess penalties for underestimated quarterly payments or for not making a quarterly payment, if businesses don’t have the financial ability to make the estimated payment.

If businesses know they’ll owe $10,000 or more in annual Corporate Activity Tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law to the fullest extent possible.

Information and a worksheet for calculating quarterly payments can be found on the CAT page of the agency website under the Beyond the FAQ “When are estimated payments required?” The information has recently been updated to reflect the higher threshold of $10,000 or more.

The Department of Revenue will honor a business taxpayer’s good-faith efforts to comply and not assess penalties if they document their efforts to comply, including how COVID-19 has impacted their business.

If businesses have been impacted by COVID-19 and are finding it difficult to calculate or pay an estimated quarterly payment, they should keep documentation showing:

• Their inability to pay a quarterly payment because of insufficient funds due to COVID-19.
• Their inability to reasonably calculate a quarterly payment or annual tax liability due to their business being impacted by COVID-19.
• That the taxpayer is unclear at this time whether the business will owe Corporate Activity Tax in April 2020 due to COVID-19 impacts, after taking into consideration exclusions and subtractions in the law.

Businesses uncertain about their economic future due to the COVID-19 crisis, or those that have been closed during this crisis and have no ability to determine that they will owe a tax this year, won’t be penalized.

Stakeholders can direct questions or comments about the CAT via email to cat.help.dor@oregon.gov or call 503-945-8005.

Thank you.

 

Corporate Activity Tax Policy Team

Oregon Department of Revenue

cat.help.dor@Oregon.gov

 

First quarter 2020 estimated payments for Oregon’s new Corporate Activity Tax are due by April 30. Taxpayers expecting more than $5,000 of Corporate Activity Tax liability for the calendar year must make estimated payments.

The department understands that the COVID-19 pandemic may impact commercial activity, up or down, to an extent that makes it difficult for businesses to estimate their first payment. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments for the CAT.

Taxpayers may demonstrate good faith effort by using the best information available to them at the time to estimate their payment. Taxpayers should document and retain the information they used to estimate their commercial activity as well as documentation used to show how they calculated their estimated payments. Taxpayers will not be required to submit this information to the department when they file their return or make estimated payments, but should keep the information in their records.

Guidance about making CAT quarterly payments can be found on the CAT page of the Department of Revenue website: https://www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx

Information available by following the Beyond the FAQ link includes answers to the questions:

• How to calculate CAT liability?
• When are estimated payments required?
• How do I pay my estimated taxes?

The CAT page also includes links to a video of the presentation made by CAT policy staff during the March CAT update tour, which was cut short by concerns about the spread of the novel coronavirus, or COVID-19, and a PDF file of the PowerPoint presentation used during the tour. Guidance and examples of how to calculate CAT liability can be found in slides 30–38.

Additionally, taxpayers can access a PDF of a PowerPoint presentation on “How to make a CAT payment” and links to register and make payments for the CAT through Revenue Online.

The CAT webpage also includes a link to the administrative rules for the CAT.

The 2019 Legislature created the CAT to boost funding for public schools. The CAT is imposed on businesses for the privilege of doing business in Oregon, including those located inside and outside of Oregon. It’s measured on a business’s commercial activity—the total amount a business realizes from activity in Oregon.

Businesses with taxable commercial activity in excess of $1 million must pay the Corporate Activity Tax. The tax is $250 plus 0.57% of gross receipts greater than $1 million after subtractions.

The CAT applies to all business entity types, such as C and S corporations, partnerships, sole proprietorships, and other entities. Businesses with more than $750,000 in Oregon commercial activity are required to register for the CAT.

Taxpayers can email questions about the CAT to cat.help.dor@oregon.gov or call 503-945-8005.

Thank you.

Corporate Activity Tax Policy Team
Oregon Department of Revenue
cat.help.dor@Oregon.gov