Bill Text: OR HB2124 | 2011 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-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 605

                         House Bill 2124

Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor John A. Kitzhaber
  for State Forestry Department)

                             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.

  Extends privilege taxes on merchantable forest products
harvested on forestlands.
  Eliminates temporary privilege tax for providing field
administration of Oregon Forest Practices Act.
  Applies to forest products harvest tax reporting periods
beginning on or after January 1, 2012.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR 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 - }
 { +  ___ + } 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 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
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 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }
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