Bill Text: OR HB3374 | 2011 | Regular Session | Introduced

Oregon House Bill 3374 (Prior Session Legislation)

Introduced

Bill Title: Relating to wild bird feed excise tax; appropriating money; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Spectrum: Committee Bill

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB3374 Detail]

Download: Oregon-2011-HB3374-Introduced.html



     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 2171

                         House Bill 3374

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.

  Creates excise tax on wild bird feed. Directs revenues from tax
to conservation programs.
  Establishes Wild Bird Conservation Fund. Continuously
appropriates moneys in fund to State Department of Fish and
Wildlife for wild bird conservation purposes.
  Applies to wild bird feed distributed for retail sale on or
after January 1, 2012, and before January 1, 2020.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to wild bird feed excise tax; appropriating money;
  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.  { + As used in sections 1 to 3 of this 2011 Act:
  (1) 'Wholesale distributor' means a person that sells wild bird
feed for retail sale.
  (2) 'Wild bird feed' means a commercial feed marketed for
noncaptive undomesticated wild birds. + }
  SECTION 2.  { + (1)(a) An excise tax is imposed on the
wholesale distribution of wild bird feed in this state.
  (b) The rate of tax shall be five cents per pound.
  (2) Any wild bird feed for which the tax under this section has
been imposed is not subject to an additional tax upon a
subsequent distribution.
  (3) The State Department of Agriculture shall establish by rule
procedures for collecting the tax imposed under this section from
wholesale distributors of wild bird feed. + }
  SECTION 3.  { + (1) Each wholesale distributor subject to the
excise tax under section 2 of this 2011 Act shall:
  (a) No later than the last day of January each year, provide
the State Department of Agriculture with an annual statement
specifying the number of pounds of wild bird feed that the
wholesale distributor sold in Oregon the preceding year and pay
to the State Department of Agriculture the excise tax specified
in section 2 of this 2011 Act.
  (b) Maintain records relating to the wholesaler distributor's
determination of the number of pounds described in paragraph (a)
of this subsection for examination by the State Department of
Agriculture for the purpose of verifying the number of pounds
sold by the wholesale distributor in Oregon.
  (2) The State Department of Agriculture may not disclose
records of a wholesale distributor obtained by the department
pursuant to subsection (1) of this section.
  (3)(a) A wholesale distributor that fails to pay the excise tax
required by section 2 of this 2011 Act is subject to a late
payment fee of $___.
  (b) The State Department of Agriculture may cancel the
registrations obtained under ORS 633.015 of any wholesale
distributor that fails to accurately state the number of pounds
that the wholesale distributor sold in Oregon as required by
subsection (1)(a) of this section, or that fails to comply with
any requirements specified by the State Department of Agriculture
in rules adopted under section 2 of this 2011 Act. + }
  SECTION 4.  { + The Wild Bird Conservation Fund is established
in the State Treasury, separate and distinct from the General
Fund.  Interest earned by the Wild Bird Conservation Fund shall
be credited to the fund. Moneys in the fund are continuously
appropriated to the State Department of Fish and Wildlife for the
purpose of:
  (1) Funding wild bird conservation programs and projects that
are supported pursuant to ORS 496.390, related to urban and
nonurban landscapes and consistent with the 'Oregon Conservation
Strategy' prepared in September 2006 by the State Department of
Fish and Wildlife.
  (2) Implementing actions under the 'Oregon Conservation
Strategy' prepared in September 2006 by the State Department of
Fish and Wildlife that are related to wild birds, including but
not limited to habitat restoration, outreach programs and
materials, monitoring priority wild bird species, reporting on
conservation strategies and species and engaging new and diverse
collaborators in wild bird conservation efforts. + }
  SECTION 5.  { + After the payment of administrative expenses,
the balance of moneys received by the State Department of
Agriculture under section 2 of this 2011 Act shall be transferred
to the Wild Bird Conservation Fund established in section 4 of
this 2011 Act. + }
  SECTION 6.  { + Sections 1 to 3 of this 2011 Act shall be known
as the Wild Bird Conservation Act. + }
  SECTION 7.  { + Sections 1 to 3 of this 2011 Act apply to wild
bird feed distributed for retail sale on or after January 1,
2012, and before January 1, 2020. + }
  SECTION 8.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }
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