Bill Text: OR HB2124 | 2011 | Regular Session | Enrolled
Bill Title: Relating to forest products harvest taxation; prescribing an effective date; and providing for revenue raising that requires approval by a three-fifths majority.
Sponsorship: Unknown
Status: (Passed) 2011-06-30 - Chapter 594, (2011 Laws): Effective date September 29, 2011. [HB2124 Detail]
Download: Oregon-2011-HB2124-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 2124
Introduced and printed pursuant to House Rule 12.00. Presession
filed (at the request of Governor John A. Kitzhaber for State
Forestry Department)
CHAPTER ................
AN ACT
Relating to forest products harvest taxation; creating new
provisions; amending ORS 321.015; prescribing an effective
date; and providing for revenue raising that requires approval
by a three-fifths majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 321.015 is amended to read:
321.015. (1) For the calendar years beginning January 1,
{ - 2010 - } { + 2012 + }, and January 1, { - 2011 - }
{ + 2013 + }, there is levied a privilege tax of { - 92 - }
{ + 87.39 + } cents per thousand feet, board measure, upon
taxpayers for the privilege of harvesting of all merchantable
forest products harvested on forestlands. Subject to ORS 321.145,
the proceeds of the tax shall be transferred as provided in ORS
321.152 (2) to the Forest Research and Experiment Account for use
for the forest resource research, experimentation and studies
described in ORS 526.215 and for the Forest Research Laboratory
established under ORS 526.225.
(2) Except as provided in ORS 477.760, in addition to the tax
levied by subsection (1) of this section, there { - hereby - }
is levied a forest products harvest tax upon taxpayers of 62.5
cents per thousand feet, board measure, for the privilege of
harvesting all merchantable forest products harvested on
forestlands for the payment of benefits related to fire
suppression as provided in ORS 321.005 to 321.185, 321.560 to
321.600 and 477.440 to 477.460.
(3) { - (a) - } For the calendar years beginning January 1,
{ - 2010 - } { + 2012 + }, and January 1, { - 2011 - } { +
2013 + }, in addition to the taxes levied under subsections (1)
and (2) of this section, there { - hereby - } is levied a
privilege tax upon taxpayers for the privilege of harvesting all
merchantable forest products harvested on forestlands in the
amount of { - 77 cents - } { + $1.2952 + } per thousand feet,
board measure, for the purpose of administering the Oregon Forest
Practices Act in an amount not to exceed 40 percent of the total
expenditures approved by the Legislative Assembly for this
purpose, including salary adjustments approved by the Legislative
Assembly for fiscal years { - 2010 - } { + 2012 + } and
{ - 2011 - } { + 2013 + }.
{ - (b) For the calendar years beginning January 1, 2010, and
January 1, 2011, in addition to the taxes levied under
Enrolled House Bill 2124 (HB 2124-A) Page 1
subsections (1) and (2) of this section and paragraph (a) of this
subsection, there is levied a privilege tax of 37 cents per
thousand board feet, board measure, for the privilege of
harvesting merchantable forest products harvested on forestlands,
for the purpose of providing field administration of the Oregon
Forest Practices Act. - }
(4) Subject to subsection (5) of this section, the taxes shall
be measured by and be applicable to each per thousand feet, board
measure, on the total quantity of forest products harvested in
this state measured by use of any log scale which is or may be in
general use in the logging industry and which is designed to
measure total volume of merchantable forest products in board
feet. However, if the Department of Revenue finds that the scale
used by any taxpayer in computing the taxes due under ORS 321.005
to 321.185 and 321.560 to 321.600 does not accurately reflect the
total quantity of merchantable forest products harvested by the
taxpayer, it may require the taxpayer to adopt another log scale
in general use in the industry which in the department's opinion
will accurately reflect merchantable harvest in board feet.
(5) The first 25,000 feet, board measure, of forest products
harvested annually by any taxpayer during each calendar year
shall be excluded from the total quantity of harvested forest
products that constitutes the measure of the taxes under ORS
321.005 to 321.185 and 321.560 to 321.600.
SECTION 2. { + The amendments to ORS 321.015 by section 1 of
this 2011 Act apply to forest products harvest tax reporting
periods beginning on or after January 1, 2012. + }
SECTION 3. { + 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. + }
----------
Passed by House June 22, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate June 24, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 2124 (HB 2124-A) Page 2
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 2124 (HB 2124-A) Page 3
