Bill Text: OR HB2015 | 2011 | Regular Session | Introduced

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Bill Title: Relating to mass transit district payroll taxes; prescribing an effective date.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB2015 Detail]

Download: Oregon-2011-HB2015-Introduced.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 3967

                         House Bill 2015

Sponsored by Representative BREWER; Representatives LINDSAY,
  PARRISH, Senator STARR

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Prohibits increase in transit district payroll tax rate without
demonstrated increase in level of service.
  Applies to increases in rates of mass transit district employer
excise taxes imposed after January 1, 2011.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to mass transit district payroll taxes; and prescribing
  an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. { +  Section 2 of this 2011 Act is added to and made
a part of ORS 267.010 to 267.390. + }
  SECTION 2. { +  (1) As used in this section:
  (a) 'Fixed-route service' means transit service, other than
service for elderly individuals or individuals with disabilities,
that is in regularly scheduled operation.
  (b) 'Revenue hour' means an hour that a bus or train travels in
transit service while in revenue service.
  (c) 'Revenue service' means the time during which a transit
vehicle is carrying passengers or is available to the general
public to carry passengers.
  (2) A district may not increase the rate of a tax authorized
under ORS 267.385 unless the district first demonstrates an
increased service level for the most recent 12-month period, as
shown by a ratio of at least 0.8 to 1.0 of new service to new
revenue, as described in subsections (3) and (4) of this section.
  (3) New service shall be expressed as a percentage computed by
multiplying 0.5 by the sum of:
  (a) The percentage increase, if any, in total vehicle miles of
fixed-route service provided by the district during the most
recent 12-month period compared to total vehicle miles of
fixed-route service provided by the district during the 12-month
period immediately preceding the most recent 12-month period; and
  (b) The percentage increase, if any, in total revenue hours of
fixed-route service provided by the district during the most
recent 12-month period compared to total revenue hours of
fixed-route service provided by the district during the 12-month
period immediately preceding the most recent 12-month period.
  (4) New revenue shall be expressed as the percentage of
additional revenue that was received by the district during the
most recent 12-month period and that is attributable to payroll
tax increases authorized by the amendments to ORS 267.385 by
section 7, chapter 739, Oregon Laws 2003, and section 1, chapter
253, Oregon Laws 2009. + }
  SECTION 3.  { + Section 2 of this 2011 Act applies to increases
in rates of mass transit district employer excise taxes imposed
after January 1, 2011. + }
  SECTION 4.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 regular session of the
Seventy-sixth Legislative Assembly adjourns sine die. + }
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