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. + } ----------