Bill Text: OR HB2766 | 2013 | Regular Session | Introduced

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Bill Title: Relating to aircraft fuel; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2766 Detail]

Download: Oregon-2013-HB2766-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 2802

                         House Bill 2766

Sponsored by COMMITTEE ON TRANSPORTATION AND ECONOMIC DEVELOPMENT

                             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 aircraft fuel tax to 11 cents per gallon for aircraft
fuels other than fuel usable by turbine engines. Directs revenue
generated by increase in tax rate to be used for deferred
maintenance of certain airports and operations of Oregon
Department of Aviation.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to aircraft fuel; creating new provisions; amending ORS
  319.020, 319.330 and 366.739; and 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 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.
  (2) When aircraft fuel is sold, used or distributed by a
dealer, the license tax shall be computed on the basis of
 { - nine cents - }   { + 11 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 319.330 is amended to read:
  319.330. (1) Whenever any statement and invoices are presented
to the Department of Transportation showing that motor vehicle
fuel or aircraft fuel has been purchased and used in operating
aircraft engines and upon which the full tax for motor vehicle
fuel has been paid, the department shall refund the tax paid, but
only after deducting from the tax paid   { - nine cents - }  { +
11 cents + } for each gallon of such fuel so purchased and used,
except that when such fuel is used in operating aircraft turbine
engines (turbo-prop or jet) the deduction shall be one cent for
each gallon. No deduction provided under this subsection shall be
made on claims presented by the United States or on claims
presented where a satisfactory showing has been made to the
department that such aircraft fuel has been used solely in
aircraft operations from a point within the State of Oregon
directly to a point not within any state of the United States.
The amount so deducted shall be paid on warrant of the Oregon
Department of Administrative Services to the State Treasurer, who
shall credit the amount to the State Aviation Account for the
purpose of carrying out the provisions of the state aviation law.
Moneys credited to the account under this section are
continuously appropriated to the Oregon Department of Aviation.
  (2) If satisfactory evidence is presented to the Department of
Transportation showing that aircraft fuel upon which the tax has
been paid has been purchased and used solely in aircraft
operations from a point within the State of Oregon directly to a
point not within any state of the United States, the department
shall refund the tax paid.
  SECTION 3.  { + Section 4 of this 2013 Act is added to and made
a part of ORS chapter 836. + }
  SECTION 4.  { + (1) The Oregon Department of Aviation shall
distribute in the manner prescribed in subsection (2) of this
section:
  (a) Any amount of tax on aircraft fuel, other than aircraft
fuel usable in aircraft operated by turbine engines, that is
computed on a basis in excess of nine cents per gallon, under ORS
319.020 (2); and
  (b) Any amount of tax on aircraft fuel, other than aircraft
fuel usable in aircraft operated by turbine engines, in excess of
nine cents per gallon, that is deducted before the refunding of
tax under ORS 319.330 (1).
  (2) The amounts described in subsection (1) of this section
shall be used for the purposes of:
  (a) Deferred maintenance of state-owned airports that are not
federally funded; and
  (b) Ongoing operations of the department. + }
  SECTION 5. ORS 366.739 is amended to read:
  366.739. Except as otherwise provided in ORS 366.744 { +  and
section 4 of this 2013 Act + }, the taxes collected under ORS
319.020, 319.530, 803.090, 803.420, 818.225, 825.476 and 825.480,
minus $71.2 million per biennium, shall be allocated 24.38
percent to counties under ORS 366.762 and 15.57 percent to cities
under ORS 366.800.
  SECTION 6.  { + (1) The amendments to ORS 319.020 by section 1
of this 2013 Act apply to aircraft fuel sold, used or distributed
on or after the effective date of this 2013 Act.
  (2) The amendments to ORS 319.330 by section 2 of this 2013 Act
apply to fuel purchased and used in operating aircraft engines on
or after the effective date of this 2013 Act. + }
  SECTION 7.  { + 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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