OR SB800

Requires licensees and business owners to submit a tax compliance certificate from the Department of Revenue when applying for, renewing, or reinstating professional or business licenses, unless their license type maintains a 95% or higher tax compliance rate for five consecutive years

Expands the definition of "tax" to include all state taxes administered by the Department of Revenue and local taxes administered under ORS 305.620, plus associated penalties and interest (excludes ad valorem property taxes)

Authorizes the Department of Revenue to suspend licenses and impose fees equal to actual legal costs when licensees fail to file returns or pay taxes and have not contested the liability through proper channels

Increases the contract certification threshold from $1,000 to $10,000 for requiring written tax compliance certification from providers contracting with state agencies or political subdivisions

Applies to licenses issued, reissued, reinstated, or renewed and contracts entered into on or after January 1, 2026; takes effect on the 91st day following legislative adjournment