Bill Text: OR HB3227 | 2013 | Regular Session | Engrossed
Bill Title: Relating to taxation of use fuels; prescribing an effective date.
Sponsorship: Committee Bill
Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB3227 Detail]
Download: Oregon-2013-HB3227-Engrossed.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 3216
A-Engrossed
House Bill 3227
Ordered by the House April 16
Including House Amendments dated April 16
Sponsored by COMMITTEE ON HUMAN SERVICES AND HOUSING
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.
Allows person that uses natural gas or propane in motor vehicle
to pay annual special use fuel license fee in lieu of per-gallon
tax.
Takes effect on { + later of + } 91st day following
adjournment sine die { + or January 1, 2014 + }.
A BILL FOR AN ACT
Relating to taxation of use fuels; creating new provisions;
amending ORS 319.550, 319.671, 319.675, 366.739, 367.173,
367.605 and 802.125; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Section 2 of this 2013 Act is added to and made
a part of ORS 319.510 to 319.880. + }
SECTION 2. { + (1) In lieu of paying the per-gallon tax on the
use of fuel in a motor vehicle imposed under ORS 319.530, a
person may pay to the Department of Transportation annually, for
each motor vehicle that consumes natural gas or propane, a
special use fuel license fee computed under subsection (2) of
this section based on the following schedule: + }
________________________________________________________________
____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
COMBINED WEIGHTBASE
(Pounds) + }
{ +
0 - 10,000$60
10,001 - 26,000 $300
26,001 and above $400 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
________________________________________________________________
{ + (2) The special use fuel license fee equals the
applicable base amount from the schedule in subsection (1) of
this section multiplied by the use fuel tax rate imposed under
ORS 319.530 in effect at the time of payment, divided by 12
cents.
(3)(a) A person wishing to pay the special use fuel license fee
shall apply to the department on a form prescribed by the
department and shall include such information as the department
requires.
(b) Upon receipt of a complete and valid application under this
subsection, the department shall issue to the applicant without
charge an emblem for display on the motor vehicle to which the
application relates.
(c) An emblem issued under this section that is displayed in a
conspicuous place on the motor vehicle for which the emblem is
issued shall be accepted by a seller of fuel as proof of
exemption from the per-gallon tax imposed under ORS 319.530. + }
SECTION 3. ORS 319.550 is amended to read:
319.550. A person may not use fuel in a motor vehicle in this
state unless the person holds a valid user's license, except
that:
(1) A nonresident may use fuel in a motor vehicle not
registered in Oregon for a period not exceeding 30 days without
obtaining a user's license or the emblem provided in ORS 319.600,
if, for all fuel used in a motor vehicle in this state, the
nonresident pays to a seller, at the time of the sale, the tax
provided in ORS 319.530.
(2) A user's license is not required for a person who uses fuel
in a motor vehicle with a combined weight of 26,000 pounds or
less if, for all fuel used in a motor vehicle in this state, the
person pays to a seller, at the time of the sale, the tax
provided in ORS 319.530.
(3) A user's license is not required for a person who uses fuel
as described in ORS 319.520 (7) in the vehicles specified in
subsection (4) of this section if the person pays to a seller, at
the time of the sale, the tax provided in ORS 319.530.
(4) Subsection (3) of this section applies to the following
vehicles:
(a) Motor homes as defined in ORS 801.350.
(b) Recreational vehicles as defined in ORS 446.003.
{ + (5) A user's license is not required for a person who
uses fuel in a motor vehicle on which an emblem issued for the
motor vehicle pursuant to section 2 of this 2013 Act is
displayed. + }
SECTION 4. ORS 319.675 is amended to read:
319.675. Except as provided in ORS 319.692, the seller of fuel
for use in a motor vehicle shall report to the Department of
Transportation on or before the 20th day of each month, the
amount of fuel sold, during the preceding calendar month, subject
to the tax { - provided by - } { + imposed under + } ORS
319.530 { + or exempt from the tax imposed under ORS 319.530
pursuant to section 2 of this 2013 Act + } and such other
information pertaining to fuel handled as the department may
require. The department may prescribe the form of the report. The
seller shall deliver the report to the department in the manner
provided by the department by rule.
SECTION 5. ORS 319.671 is amended to read:
319.671. (1) The seller of fuel for any purpose shall make a
duplicate invoice for every sale of fuel for any purpose and
shall retain one copy and give the other copy to the user. The
Department of Transportation may prescribe the form of the
invoice. The invoice shall show:
(a) The seller's name and address;
(b) The date;
(c) The amount of the sale in gallons; and
(d) The name and address of the user.
(2) In addition to the invoice entries listed in subsection (1)
of this section, the seller of fuel for use in a motor vehicle
shall indicate on the invoice the amount of the tax collected, if
any, and:
(a) The identification plate number, if the vehicle bears an
identification plate issued by the department;
(b) The emblem number, if the vehicle bears a user's emblem;
(c) The temporary pass number or the receipt number, if the
vehicle bears no valid user's emblem or identification plate
issued by the department; or
(d) The license plate number if the vehicle bears no valid
user's emblem or permit issued by the department.
(3) Notwithstanding subsection (1) of this section, this
section does not require any invoice to be prepared for any sale
where fuel is delivered into the fuel tank of a vehicle described
in this subsection unless the operator of the vehicle requests an
invoice. If an invoice is prepared under this subsection, the
name and address of a user is not required to be shown on the
invoice for sales where the fuel is delivered into the fuel tanks
of vehicles described in this subsection. This subsection applies
to vehicles:
(a) That have a combined weight of 26,000 pounds or less; and
(b) { + (A) + } For which the tax under ORS 319.530 must be
paid at the time of sale under ORS 319.665 { + ; or
(B) For which an emblem has been issued under section 2 of this
2013 Act + }.
SECTION 6. ORS 366.739 is amended to read:
366.739. Except as otherwise provided in ORS 366.744, the taxes
collected under ORS 319.020, 319.530, 803.090, 803.420, 818.225,
825.476 and 825.480 { + and the special use fuel license fees
collected under section 2 of this 2013 Act + }, 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 7. ORS 367.173 is amended to read:
367.173. The principal, interest, premium, if any, and the
purchase or tender price of the grant anticipation revenue bonds
issued under ORS 367.161 to 367.181 are payable solely from the
following moneys:
(1) Federal transportation funds.
(2) To the extent affirmatively pledged at the time issuance of
revenue bonds is authorized, the following moneys that are
lawfully available:
(a) Moneys deposited in the State Highway Fund established
under ORS 366.505.
(b) Except as provided in paragraph (c) of this subsection,
moneys, once deposited in the State Highway Fund established
under ORS 366.505, from the following sources may be
affirmatively pledged:
(A) Moneys from the taxes and fees on motor carriers imposed
under ORS 825.474 and 825.480.
(B) Moneys from the tax on motor vehicle fuel imposed under ORS
319.020.
(C) Moneys from the tax on fuel used in motor vehicles imposed
under ORS 319.530.
{ + (D) Moneys from the special use fuel license fee under
section 2 of this 2013 Act. + }
{ - (D) - } { + (E) + } Moneys described under ORS 803.090
from the titling of vehicles.
{ - (E) - } { + (F) + } Moneys described under ORS 803.420
from the registration of vehicles.
{ - (F) - } { + (G) + } Moneys described under ORS 807.370
relating to the issuance of driver licenses and driver permits.
{ - (G) - } { + (H) + } Moneys received by the Department
of Transportation from taxes, fees or charges imposed after
January 1, 2001, or other revenues or moneys received by the
department from sources not listed in subparagraphs (A) to
{ - (F) - } { + (G) + } of this paragraph that are lawfully
available to be pledged under this section.
(c) Moneys described in paragraph (b) of this subsection do not
include:
(A) Moneys provided for appropriations to counties under ORS
366.762 to 366.768.
(B) Moneys provided for appropriations to cities under ORS
366.785 to 366.820.
(C) Moneys in the account established under ORS 366.512 for
parks and recreation.
SECTION 8. ORS 367.605 is amended to read:
367.605. (1) Moneys deposited in the State Highway Fund
established under ORS 366.505 are pledged to payment of Highway
User Tax Bonds issued under ORS 367.615.
(2) Except as provided in subsection (3) of this section,
moneys, once deposited in the highway fund from the following
sources are subject to the use or pledge described in subsection
(1) of this section:
(a) Moneys from the taxes and fees on motor carriers imposed
under ORS 825.474 and 825.480.
(b) Moneys from the tax on motor vehicle fuel imposed under ORS
319.020.
(c) Moneys from the tax on fuel used in motor vehicles imposed
under ORS 319.530.
{ + (d) Moneys from the special use fuel license fee under
section 2 of this 2013 Act. + }
{ - (d) - } { + (e) + } Moneys described under ORS 803.090
from the titling of vehicles.
{ - (e) - } { + (f) + } Moneys described under ORS 803.420
from the registration of vehicles.
{ - (f) - } { + (g) + } Moneys described under ORS 807.370
relating to the issuance of driver licenses and driver permits.
{ - (g) - } { + (h) + } Moneys received by the Department
of Transportation from taxes, fees or charges imposed after
January 1, 2001, or other revenues received by the department
from sources not listed in paragraphs (a) to { - (f) - }
{ + (g) + } of this subsection that are available for the use or
pledge described by this section.
(3) Moneys described under subsection (2) of this section do
not include:
(a) Moneys provided for appropriations to counties under ORS
366.762 to 366.768.
(b) Moneys provided for appropriations to cities under ORS
366.785 to 366.820.
(c) Moneys in the account established under ORS 366.512 for
parks and recreation.
(4) To the extent affirmatively pledged, moneys from the
following sources are subject to the use or pledge described in
subsection (1) of this section:
(a) Moneys received by the Department of Transportation from
the United States government.
(b) Any other moneys legally available to the department.
(5) Notwithstanding ORS 366.507, the lien or charge of any
pledge of moneys securing bonds issued under ORS 367.615 is
superior or prior to any other lien or charge and to any law of
the state requiring the department to spend moneys for specified
highway purposes.
SECTION 9. ORS 802.125 is amended to read:
802.125. { + (1) + } The Department of Transportation shall
transfer to the State Parks and Recreation Department { - that
portion of the amount paid to the Department of Transportation as
motor vehicle fuel tax under ORS 319.020 and 319.530 that is - }
{ + amounts described in subsection (2) of this section that are
paid to the Department of Transportation and + } determined by
the department to be { - tax on - } { + paid with respect
to + } fuel used by Class I, Class II, Class III and Class IV
all-terrain vehicles in off-highway operation { - and that is
not refunded - } .
{ + (2) The amounts referred to in subsection (1) of this
section are:
(a) Amounts paid as motor vehicle fuel tax under ORS 319.020
and 319.530 that are not refunded; and
(b) Special use fuel license fees paid under section 2 of this
2013 Act.
(3) + }The Department of Transportation shall determine the
amount of moneys to be transferred under this section at
quarterly intervals.
SECTION 10. { + This 2013 Act takes effect on the later of:
(1) The 91st day after the date on which the 2013 regular
session of the Seventy-seventh Legislative Assembly adjourns sine
die; or
(2) January 1, 2014. + }
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