Bill Text: OR HB2906 | 2013 | Regular Session | Introduced
Bill Title: Relating to malt beverage tax; 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. [HB2906 Detail]
Download: Oregon-2013-HB2906-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 3584
House Bill 2906
Sponsored by 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.
Increases malt beverage tax. First applies to malt beverages
sold or distributed on or after January 1, 2014.
Creates Alcohol Impact Remediation Fund. Provides for moneys in
Fund to be used for alcohol and drug treatment programs.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to malt beverage tax; creating new provisions; amending
ORS 471.805, 471.810, 473.030 and 473.050; 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 473.030 is amended to read:
473.030. (1) A tax is imposed upon the privilege of engaging in
business as a manufacturer or as an importing distributor of malt
beverages at the rate of $2.60 per barrel of 31 gallons on all
such beverages.
(2) A tax is imposed upon the privilege of engaging in business
as a manufacturer or as an importing distributor of wines at the
rate of 65 cents per gallon on all such beverages.
(3) In addition to the tax imposed by subsection (2) of this
section, a manufacturer or an importing distributor of wines
containing more than 14 percent alcohol by volume shall be taxed
at the rate of 10 cents per gallon.
(4) In addition to the taxes imposed by subsections (2) and (3)
of this section, a manufacturer or an importing distributor of
wines shall be taxed at the rate of two cents per gallon.
Notwithstanding any other provision of law, all moneys collected
by the Oregon Liquor Control Commission pursuant to this
subsection shall be paid into the account established by the
Oregon Wine Board under ORS 182.470.
{ + (5) In addition to the taxes imposed by subsection (1) of
this section, a manufacturer or an importing distributor of malt
beverages shall be subject to a tax of $10.63 per barrel of 31
gallons of malt beverage that the manufacturer or importing
distributor sells or distributes. + }
{ - (5) - } { + (6) + } The rates of tax imposed by this
section upon malt beverages apply proportionately to quantities
in containers of less capacity than those quantities specified in
this section.
{ - (6) - } { + (7) + } The taxes imposed by this section
shall be measured by the volume of wine or malt beverages
produced, purchased or received by any manufacturer. If the wine
or malt beverage remains unsold and in the possession of the
producer at the plant where it was produced, no tax imposed or
levied by this section is required to be paid until the wine or
malt beverage has become sufficiently aged for marketing at
retail, but this subsection shall not be construed so as to alter
or affect any provision of this chapter relating to tax liens or
the filing of statements.
SECTION 2. { + The amendments to ORS 473.030 by section 1 of
this 2013 Act apply to malt beverages sold or distributed on or
after January 1, 2014, and before January 1, 2016. + }
SECTION 3. ORS 473.030, as amended by section 1 of this 2013
Act, is amended to read:
473.030. (1) A tax is imposed upon the privilege of engaging in
business as a manufacturer or as an importing distributor of malt
beverages at the rate of $2.60 per barrel of 31 gallons on all
such beverages.
(2) A tax is imposed upon the privilege of engaging in business
as a manufacturer or as an importing distributor of wines at the
rate of 65 cents per gallon on all such beverages.
(3) In addition to the tax imposed by subsection (2) of this
section, a manufacturer or an importing distributor of wines
containing more than 14 percent alcohol by volume shall be taxed
at the rate of 10 cents per gallon.
(4) In addition to the taxes imposed by subsections (2) and (3)
of this section, a manufacturer or an importing distributor of
wines shall be taxed at the rate of two cents per gallon.
Notwithstanding any other provision of law, all moneys collected
by the Oregon Liquor Control Commission pursuant to this
subsection shall be paid into the account established by the
Oregon Wine Board under ORS 182.470.
(5) In addition to the taxes imposed by subsection (1) of this
section, a manufacturer or an importing distributor of malt
beverages shall be subject to a tax of { - $10.63 - }
{ + $20.55 + }per barrel of 31 gallons of malt beverage that the
manufacturer or importing distributor sells or distributes.
(6) The rates of tax imposed by this section upon malt
beverages apply proportionately to quantities in containers of
less capacity than those quantities specified in this section.
(7) The taxes imposed by this section shall be measured by the
volume of wine or malt beverages produced, purchased or received
by any manufacturer. If the wine or malt beverage remains unsold
and in the possession of the producer at the plant where it was
produced, no tax imposed or levied by this section is required to
be paid until the wine or malt beverage has become sufficiently
aged for marketing at retail, but this subsection shall not be
construed so as to alter or affect any provision of this chapter
relating to tax liens or the filing of statements.
SECTION 4. { + The amendments to ORS 473.030 by section 3 of
this 2013 Act apply to malt beverages sold or distributed on or
after January 1, 2016. + }
SECTION 5. { + (1) The Alcohol Impact Remediation Fund is
created in the State Treasury, separate and distinct from the
General Fund. Interest earned by the Alcohol Impact Remediation
Fund shall be credited to the fund.
(2) Moneys in the Alcohol Impact Remediation Fund shall be
distributed as follows:
(a) 60 percent of the moneys shall be allocated to the Oregon
Health Authority for the treatment of alcohol and drug abuse;
(b) 25 percent of the moneys shall be allocated to Oregon's
county sheriffs to be used at the sheriffs' discretion; and
(c) 15 percent of the moneys shall be allocated to Oregon's
counties to support recovery and reentry programs for recently
released inmates who are recovering alcoholics and drug addicts.
The recovery and reentry programs in a county shall assist
recently released inmates from that county's jail system. + }
SECTION 6. ORS 471.810 is amended to read:
471.810. (1) At the end of each month, the Oregon Liquor
Control Commission shall certify the amount of moneys available
for distribution in the Oregon Liquor Control Commission Account
and, after withholding such moneys as it may deem necessary to
pay its outstanding obligations, shall within 35 days of the
month for which a distribution is made direct the State Treasurer
to pay the amounts due, upon warrants drawn by the Oregon
Department of Administrative Services, as follows:
(a) Fifty-six percent, or the amount remaining after the
distribution under subsection { - (4) - } { + (5) + } of this
section, credited to the General Fund available for general
governmental purposes wherein it shall be considered as revenue
during the quarter immediately preceding receipt;
(b) Twenty percent to the cities of the state in such shares as
the population of each city bears to the population of the cities
of the state, as determined by the State Board of Higher
Education last preceding such apportionment, under ORS 190.510 to
190.610;
(c) Ten percent to counties in such shares as their respective
populations bear to the total population of the state, as
estimated from time to time by the State Board of Higher
Education; and
(d) Fourteen percent to the cities of the state to be
distributed as provided in ORS 221.770 and this section.
(2) The commission shall direct the Oregon Department of
Administrative Services to transfer 50 percent of the revenues
from the taxes imposed by ORS 473.030 { + (1) to (4) + } and
473.035 to the Mental Health Alcoholism and Drug Services Account
in the General Fund to be paid monthly as provided in ORS
430.380.
{ + (3) The commission shall direct the Oregon Department of
Administrative Services to transfer all revenues from taxes
imposed by ORS 473.030 (5) to the Alcohol Impact Remediation
Fund. + }
{ - (3) - } { + (4) + } If the amount of revenues received
from the taxes imposed by ORS 473.030 { + (1) to (4) + } for the
preceding month was reduced as a result of credits claimed under
ORS 473.047, the commission shall compute the difference between
the amounts paid or transferred as described in subsections
(1)(b), (c) and (d) and (2) of this section and the amounts that
would have been paid or transferred under subsections (1)(b), (c)
and (d) and (2) of this section if no credits had been claimed.
The commission shall direct the Oregon Department of
Administrative Services to pay or transfer amounts equal to the
differences computed for subsections (1)(b), (c) and (d) and (2)
of this section from the General Fund to the recipients or
accounts described in subsections (1)(b), (c) and (d) and (2) of
this section.
{ - (4) - } { + (5) + } Notwithstanding subsection (1) of
this section, no city or county shall receive for any fiscal year
an amount less than the amount distributed to the city or county
in accordance with ORS 471.350 (1965 Replacement Part), 471.810,
473.190 and 473.210 (1965 Replacement Part) during the 1966-1967
fiscal year unless the city or county had a decline in population
as shown by its census. If the population declined, the per
capita distribution to the city or county shall be not less than
the total per capita distribution during the 1966-1967 fiscal
year. Any additional funds required to maintain the level of
distribution under this subsection shall be paid from funds
credited under subsection (1)(a) of this section.
SECTION 7. ORS 471.805 is amended to read:
471.805. (1) Except as otherwise provided in ORS 471.810 (2)
{ + and (3) + }, all money collected by the Oregon Liquor
Control Commission under this chapter and ORS chapter 473 and
privilege taxes shall be remitted to the State Treasurer who
shall credit it to a suspense account of the commission. Whenever
the commission determines that moneys have been received by it in
excess of the amount legally due and payable to the commission or
that it has received money to which it has no legal interest, or
that any license fee or deposit is properly refundable, the
commission is authorized and directed to refund such money by
check drawn upon the State Treasurer and charged to the suspense
account of the commission. After withholding refundable license
fees and such sum, not to exceed $250,000, as it considers
necessary as a revolving fund for a working cash balance for the
purpose of paying travel expenses, advances, other miscellaneous
bills and extraordinary items which are payable in cash
immediately upon presentation, the commission shall direct the
State Treasurer to transfer the money remaining in the suspense
account to the Oregon Liquor Control Commission Account in the
General Fund. Moneys in the Oregon Liquor Control Commission
Account are continuously appropriated to the commission to be
distributed and used as required or allowed by law.
(2) All necessary expenditures of the commission incurred in
carrying out the purposes required of the commission by law,
including the salaries of its employees, purchases made by the
commission and such sums necessary to reimburse the $250,000
revolving fund, shall be audited and paid from the Oregon Liquor
Control Commission Account in the General Fund, upon warrants
drawn by the Oregon Department of Administrative Services,
pursuant to claims duly approved by the commission.
SECTION 8. { + The amendments to ORS 471.805 and 471.810 by
sections 6 and 7 of this 2013 Act apply to malt beverages sold or
distributed on or after January 1, 2014. + }
SECTION 9. { + The use of funds in the Alcohol Impact
Remediation Fund created under section 5 of this 2013 Act shall
be subject to a strategic planning process conducted at the start
of each biennium by the Department of Human Services, including
counties, tribes and private and public organizations involved in
addiction prevention, treatment and recovery programs. + }
SECTION 10. ORS 473.050 is amended to read:
473.050. In computing any privilege tax imposed by ORS 473.030
or 473.035:
(1) { - No - } { + A + } malt beverage, cider or wine
{ - is - } { + may not be + } subject to tax more than once.
(2) { - No tax shall - } { + A tax may not + } be levied,
collected or imposed upon any malt beverage, cider or wine sold
to the Oregon Liquor Control Commission or exported from the
state.
(3) { - No tax shall - } { + A tax may not + } be levied,
collected or imposed upon any malt beverage given away and
consumed on the licensed premises of a brewery licensee, or sold
to or by a voluntary nonincorporated organization of army, air
corps or navy personnel operating a place for the sale of goods
pursuant to regulations promulgated by the proper authority of
each such service.
(4) { - No tax shall - } { + A tax may not + } be levied,
collected or imposed upon any malt beverage, cider or wine
determined by the commission to be unfit for human consumption or
unsalable.
(5) { - No tax shall - } { + A tax may not + } be levied,
collected or imposed upon the first 40,000 gallons, or 151,000
liters, of wine sold annually in Oregon from a United States
manufacturer of wines producing less than 100,000 gallons, or
379,000 liters, annually.
{ + (6) A tax may not be levied, collected or imposed upon
the first 250,000 barrels of 31 gallons of malt beverage sold or
distributed annually in Oregon by a manufacturer or importing
distributor. + }
SECTION 11. { + The amendments to ORS 473.050 by section 10 of
this 2013 Act apply to malt beverages sold or distributed on or
after January 1, 2014. + }
SECTION 12. { + 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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