Bill Text: OR HB2481 | 2013 | Regular Session | Introduced

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Bill Title: Relating to local government tobacco taxes; prescribing an effective date.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2481 Detail]

Download: Oregon-2013-HB2481-Introduced.html

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     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 1399

                         House Bill 2481

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             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.

  Removes prohibition against local government imposition of
taxes on cigarettes and tobacco products.
  Applies to cigarettes and tobacco products distributed on or
after effective date of Act.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to local government tobacco taxes; creating new
  provisions; amending ORS 323.030 and 323.640; and prescribing
  an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 323.030 is amended to read:
  323.030. (1) Every distributor shall pay a tax upon
distributions of cigarettes at the rate of 29 mills for the
distribution of each cigarette in this state.
  (2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of
all other state  { - , county or municipal - }  taxes on the sale
or use of cigarettes.
  (3) Any cigarette with respect to which a tax has been prepaid
under ORS 323.068 or has otherwise once been imposed under ORS
323.005 to 323.482 is not subject upon a subsequent distribution
to the taxes imposed by ORS 323.005 to 323.482.
  SECTION 2. ORS 323.640 is amended to read:
  323.640. (1) The taxes imposed by ORS 323.505 are in lieu of
all other state  { - , county or municipal - }  taxes on the sale
or use of tobacco products.
  (2) Any tobacco product with respect to which a tax has once
been imposed under ORS 323.505 shall not be subject upon a
subsequent distribution to the taxes imposed by ORS 323.505.
  SECTION 3.  { + The amendments to ORS 323.030 and 323.640 by
sections 1 and 2 of this 2013 Act apply to cigarettes and tobacco
products distributed on or after the effective date of this 2013
Act. + }
  SECTION 4.  { + 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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