Bill Text: OR HB2276 | 2013 | Regular Session | Introduced
Bill Title: Relating to vehicle taxes; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2276 Detail]
Download: Oregon-2013-HB2276-Introduced.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 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 1302
House Bill 2276
Sponsored by Representative GREENLICK (Presession filed.)
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.
Increases fuel tax and motor carrier taxes. Schedules future
increases of fuel tax every five years.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to vehicle taxes; amending ORS 319.020, 319.530, 825.476
and 825.480; 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 319.020 is amended to read:
319.020. (1) Subject to subsections (2) to (4) of this section,
in addition to the taxes otherwise provided for by law, every
dealer engaging in the dealer's own name, or in the name of
others, in the first sale, use or distribution of motor vehicle
fuel or aircraft fuel or withdrawal of motor vehicle fuel or
aircraft fuel for sale, use or distribution within areas in this
state within which the state lacks the power to tax the sale, use
or distribution of motor vehicle fuel or aircraft fuel, shall:
(a) Not later than the 25th day of each calendar month, render
a statement to the Department of Transportation of all motor
vehicle fuel or aircraft fuel sold, used, distributed or so
withdrawn by the dealer in the State of Oregon as well as all
such fuel sold, used or distributed in this state by a purchaser
thereof upon which sale, use or distribution the dealer has
assumed liability for the applicable license tax during the
preceding calendar month. The dealer shall render the statement
to the department in the manner provided by the department by
rule.
(b) Except as provided in ORS 319.270, pay a license tax
computed on the basis of { - 30 - } { + 35 + } cents per
gallon on the first sale, use or distribution of such motor
vehicle fuel { - or aircraft fuel - } so sold, used,
distributed or withdrawn as shown by such statement in the manner
and within the time provided in ORS 319.010 to 319.430. { + On
January 1, 2019, and on January 1 of each fifth year thereafter,
the license tax imposed under this paragraph is increased by five
cents.
(c) Except as provided in ORS 319.270, pay a license tax
computed on the basis of 30 cents per gallon on the first sale,
use or distribution of such aircraft fuel so sold, used,
distributed or withdrawn as shown by such statement in the manner
and within the time provided in ORS 319.010 to 319.430. + }
(2) When aircraft fuel is sold, used or distributed by a
dealer, the license tax shall be computed on the basis of nine
cents per gallon of fuel so sold, used or distributed, except
that when aircraft fuel usable in aircraft operated by turbine
engines (turbo-prop or jet) is sold, used or distributed, the tax
rate shall be one cent per gallon.
(3) In lieu of claiming refund of the tax paid on motor vehicle
fuel consumed by such dealer in nonhighway use as provided in ORS
319.280, 319.290 and 319.320, or of any prior erroneous payment
of license tax made to the state by such dealer, the dealer may
show such motor vehicle fuel as a credit or deduction on the
monthly statement and payment of tax.
(4) The license tax computed on the basis of the sale, use,
distribution or withdrawal of motor vehicle or aircraft fuel may
not be imposed wherever such tax is prohibited by the
Constitution or laws of the United States with respect to such
tax.
SECTION 2. ORS 319.530 is amended to read:
319.530. (1) To compensate this state partially for the use of
its highways, an excise tax hereby is imposed at the rate of
{ - 30 - } { + 35 + } cents per gallon on the use of fuel in
a motor vehicle. Except as otherwise provided in subsections (2)
and (3) of this section, 100 cubic feet of fuel used or sold in a
gaseous state, measured at 14.73 pounds per square inch of
pressure at 60 degrees Fahrenheit, is taxable at the same rate as
a gallon of liquid fuel.
(2) One hundred twenty cubic feet of compressed natural gas
used or sold in a gaseous state, measured at 14.73 pounds per
square inch of pressure at 60 degrees Fahrenheit, is taxable at
the same rate as a gallon of liquid fuel.
(3) One and three-tenths liquid gallons of propane at 60
degrees Fahrenheit is taxable at the same rate as a gallon of
other liquid fuel.
{ + (4) On January 1, 2019, and on January 1 of each fifth
year thereafter, the rate of the excise tax imposed under
subsection (1) of this section is increased by five cents. + }
SECTION 3. ORS 825.476 is amended to read:
825.476.
_________________________________________________________________
MILEAGE TAX RATE TABLE '
A '
____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Declared Combined Fee Rates
Weight Groups Per Mile
(Pounds) (Mills)
____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
26,0028,000 { -
49.8 - }
{ +
___ + }
28,0030,000 { -
52.8 - }
{ +
___ + }
30,0032,000 { -
55.2 - }
{ +
___ + }
32,0034,000 { -
57.6 - }
{ +
___ + }
34,0036,000 { -
59.9 - }
{ +
___ + }
36,0038,000 { -
63.0 - }
{ +
___ + }
38,0040,000 { -
65.4 - }
{ +
___ + }
40,0042,000 { -
67.7 - }
{ +
___ + }
42,0044,000 { -
70.2 - }
{ +
___ + }
44,0046,000 { -
72.6 - }
{ +
___ + }
46,0048,000 { -
74.9 - }
{ +
___ + }
48,0050,000 { -
77.4 - }
{ +
___ + }
50,0052,000 { -
80.3 - }
{ +
___ + }
52,0054,000 { -
83.3 - }
{ +
___ + }
54,0056,000 { -
86.4 - }
{ +
___ + }
56,0058,000 { -
90.0 - }
{ +
___ + }
58,0060,000 { -
94.1 - }
{ +
___ + }
60,0062,000 { -
99.0 - }
{ +
___ + }
62,0064,000 { -
104.5 - }
{ +
___ + }
64,0066,000 { -
110.4 - }
{ +
___ + }
66,0068,000 { -
118.3 - }
{ +
___ + }
68,0070,000 { -
126.6 - }
{ +
___ + }
70,0072,000 { -
135.0 - }
{ +
___ + }
72,0074,000 { -
142.7 - }
{ +
___ + }
74,0076,000 { -
150.0 - }
{ +
___ + }
76,0078,000 { -
157.2 - }
{ +
___ + }
78,0080,000 { -
163.8 - }
{ +
___ + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
AXLE-WEIGHT MILEAGE
TAX RATE TABLE '
B '
____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Declared ComNumber of Axles
____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight Group5 6 7 8 9 or
(Pounds) (Mills) more
____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
80,00t82,000 { -
154.814137.4 129.6 - }
{ +
___
___
___
___
___ + }
82,00t84,000 { -
157.214139.2 131.3 - }
{ +
___
___
___
___
___ + }
84,00t86,000 { -
160.914140.9 133.2 - }
{ +
___
___
___
___
___ + }
86,00t88,000 { -
164.315143.4 135.0 - }
{ +
___
___
___
___
___ + }
88,00t90,000 { -
168.615145.8 137.4 - }
{ +
___
___
___
___
___ + }
90,00t92,000 { -
173.415148.2 139.8 - }
{ +
___
___
___
___
___ + }
92,00t94,000 { -
178.215150.5 141.7 - }
{ +
___
___
___
___
___ + }
94,00t96,000 { -
183.616153.0 143.9 - }
{ +
___
___
___
___
___ + }
96,00t98,000 { -
190.216155.5 146.4 - }
{ +
___
___
___
___
___ + }
98,00100,000 { -
169148.8.- }
{ +
___
___
___
___ + }
100,0102,000 { -
162.0151.3 - }
{ +
___
___
___ + }
102,0104,000 { -
165.6154.3 - }
{ +
___
___
___ + }
104,0105,500 { -
169.2157.2 - }
{ +
___
___
___ + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
SECTION 4. ORS 825.480 is amended to read:
825.480. (1)(a) In lieu of other fees provided in ORS 825.474,
carriers engaged in operating motor vehicles in the
transportation of logs, poles, peeler cores or piling may pay
annual fees for such operation computed at the rate of
{ - seven dollars and fifty-nine cents - } { + ___ + } for
each 100 pounds of declared combined weight.
(b) Any carrier electing to pay fees under this method may, as
to vehicles otherwise exempt from taxation, elect to be taxed on
the mileage basis for movements of such empty vehicles over
public highways whenever operations are for the purpose of
repair, maintenance, servicing or moving from one exempt highway
operation to another.
(2) The annual fees provided in subsections (1), (4) and (5) of
this section may be paid on a monthly basis. Any carrier electing
to pay fees under this method may not change an election during
the same calendar year in which the election is made, but may be
relieved from the payment due for any month on a motor vehicle
which is not operated. A carrier electing to pay fees under this
method shall report and pay these fees on or before the 10th of
each month for the preceding month's operations. A monthly report
shall be made on all vehicles on the annual fee basis including
any vehicle not operated for the month.
(3)(a) In lieu of the fees provided in ORS 825.470 to 825.474,
motor vehicles described in ORS 825.024 with a combined weight of
less than 46,000 pounds that are being operated under a permit
issued under ORS 825.102 may pay annual fees for such operation
computed at the rate of { - six dollars and twenty-three
cents - } { + ___ + } for each 100 pounds of declared combined
weight.
(b) The annual fees provided in this subsection shall be paid
in advance but may be paid on a monthly basis on or before the
first day of the month. A carrier may be relieved from the fees
due for any month during which the motor vehicle is not operated
for hire if a statement to that effect is filed with the
Department of Transportation on or before the fifth day of the
first month for which relief is sought.
(4)(a) In lieu of other fees provided in ORS 825.474, carriers
engaged in the operation of motor vehicles equipped with dump
bodies and used in the transportation of sand, gravel, rock,
dirt, debris, cinders, asphaltic concrete mix, metallic ores and
concentrates or raw nonmetallic products, whether crushed or
otherwise, moving from mines, pits or quarries may pay annual
fees for such operation computed at the rate of { - seven
dollars and fifty-three cents - } { + ___ + } for each 100
pounds of declared combined weight.
(b) Any carrier electing to pay fees under this method may, as
to vehicles otherwise exempt for taxation, elect to be taxed on
the mileage basis for movements of such empty vehicles over
public highways whenever operations are for the purpose of
repair, maintenance, servicing or moving from one exempt highway
operation to another.
(5)(a) In lieu of other fees provided in ORS 825.474, carriers
engaged in operating motor vehicles in the transportation of wood
chips, sawdust, barkdust, hog fuel or shavings may pay annual
fees for such operation computed at the rate of { - thirty
dollars and sixty-five cents - } { + ___ + } for each 100
pounds of declared combined weight.
(b) Any carrier electing to pay under this method may, as to
vehicles otherwise exempt from taxation, elect to be taxed on the
mileage basis for movement of such empty vehicles over public
highways whenever operations are for the purpose of repair,
maintenance, service or moving from one exempt highway operation
to another.
SECTION 5. { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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