As used in 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) “Tax” means a state tax imposed by ORS 401.792 to 401.816 and 320.005 to 320.150 and ORS chapters 118, 314, 316, 317, 318, 321 and 323 and the elderly rental assistance program under ORS 310.630 to 310.706 and local taxes administered by the Department of Revenue under ORS 305.620. [1987 c.843 §6; 1997 c.99 §35; 1997 c.170 §16; 2005 c.94 §21]
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