Budget & Taxes

Requires public contractors to demonstrate and maintain tax compliance, through a certification process, as a condition of the execution of a public contract. Becomes operative January 1, 2027. Directs the Secretary of State to study methods for collecting information through business registry function to ensure tax compliance by persons doing business in this state. Takes effect on the 91st day following adjournment sine die.

Authorizes the Oregon Department of Administrative Services to enter into agreements to own and oversee the operations of the Moda Center in the City of Portland. Provides that agreements may not pledge or obligate state moneys except for moneys in the Oregon Arena Fund. Creates the Oregon Arena Fund in the State Treasury. Dedicates certain tax revenues related to work in and around the Moda Center to the fund. Sets forth prerequisite conditions for tax diversion and debt issuance. Sets forth mandatory provisions of agreements relating to the Moda Center. Declares an emergency, effective on passage.

Modifies the crime of theft of services to include partial payments. Provides that a prosecution for theft of services does not preclude other forms of relief. Directs the Interagency Compliance Network to develop investigative methods concerning persons who may be committing theft of services and not complying with taxation and employment laws. Punishes knowingly entering into a contract with an unlicensed labor contractor, if committed by a direct contractor or subcontractor, by a maximum of 364 days' imprisonment, $6,250 fine, or both. Punishes a second or subsequent conviction by a maximum of five years' imprisonment, $125,000 fine, or both. Increases the penalty for the intentional use of a contractor's license number without authorization. Punishes by a maximum of five years' imprisonment, $125,000 fine, or both. Increases the penalty for the use of a contractor's license number with the intent to deceive the public. Punishes by a maximum of five years' imprisonment, $125,000 fine, or both.