Bill Text: OR HJR30 | 2013 | Regular Session | Introduced

Oregon House Joint Resolution 30 (Prior Session Legislation)

Bill Title: Proposing amendment to Oregon Constitution relating to a sales and use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HJR30 Detail]

Download: Oregon-2013-HJR30-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 811

                    House Joint Resolution 30

Sponsored by Representative HOLVEY

                             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.

  Proposes amendment to Oregon Constitution directing Legislative
Assembly to adopt sales tax at rate of five percent on sales of
tangible personal property and services and use tax at rate of
five percent on purchase price of tangible personal property.
Requires exemption from taxes for necessities. Requires 75
percent of net annual revenue from tax to be used to fund
education through post-secondary level and 25 percent to be used
for property tax relief for senior citizens and income tax relief
for individuals with income below levels set by law. Preempts
local sales and use taxes not approved on or before November 4,
2014.
  Refers proposed amendment to people for their approval or
rejection at next regular general election.

                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  PARAGRAPH 1. The Constitution of the State of Oregon is amended
by creating a new section 16 to be added to and made a part of
Article IX, such section to read:
   { +  SECTION 16. (1) The Legislative Assembly shall provide by
law for a sales and use tax law that complies with the provisions
of this section. The law may be based on an interstate sales and
use tax agreement.
  (2)(a) A sales tax is imposed at a rate of five percent on
gross receipts from sales of tangible personal property and
services.
  (b) A use tax is imposed at a rate of five percent on the
purchase price of tangible personal property purchased for
storage, use or consumption in this state.
  (c) Sales of water, food, clothing, drugs, medical and mobility
equipment and utilities, as defined by law, are exempt from the
sales tax and use tax.
  (d) A sales tax may not be imposed on transfers of real
property.
  (3)(a) Revenue generated by the taxes created pursuant to this
section must be credited to a fund separate and distinct from the
General Fund.
  (b) Revenue in the fund established pursuant to this subsection
shall be distributed as follows:

  (A) Seventy-five percent of the net annual revenue credited to
the fund must be expended to fund education in this state through
the post-secondary level.
  (B) Twenty-five percent of the net annual revenue credited to
the fund must be expended to provide:
  (i) Progressive property tax relief for senior citizens as
defined by law based on the value of the taxable property of the
senior citizens as assessed by law for property tax purposes; and
  (ii) Income tax relief for individuals with taxable income
below annual amounts established by law for separate and joint
returns.
  (c) The Legislative Assembly may provide for periodic indexing
of the amounts described in subparagraph (B) of paragraph (b) of
this subsection.
  (d) Notwithstanding paragraph (b) of this subsection, revenue
from the sales and use tax law imposed under this section that is
described in section 3a of this Article may be used only for the
purposes described in section 3a of this Article.
  (4) Notwithstanding any other provision of law, a unit of local
government may not impose a sales or use tax that is not approved
on or before November 4, 2014. + }

  PARAGRAPH 2.  { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next regular general election held throughout this
state. + }
                         ----------