71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2159
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor John A. Kitzhaber,
M.D., for State Forestry Department)
CHAPTER ................
AN ACT
Relating to forest products harvest tax; creating new provisions;
amending ORS 321.015 and 321.017; 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 321.015, as amended by section 1a, chapter 968,
Oregon Laws 1999, is amended to read:
321.015. (1) For the calendar years beginning January 1,
{ - 2000 - } { + 2002 + }, and January 1, { - 2001 - }
{ + 2003 + }, there is levied a privilege tax of 67 cents per
thousand feet, board measure, upon taxpayers for the privilege of
harvesting of all merchantable forest products harvested on
forestlands. Subject to ORS 321.145, the proceeds of the tax
shall be transferred as provided in ORS 321.152 (2) to the Forest
Research and Experiment Account for use for the forest resource
research, experimentation and studies described in ORS 526.215
and for the Forest Research Laboratory established under ORS
526.225.
(2) Except as provided in ORS 477.760, in addition to the tax
levied by subsection (1) of this section, there hereby is levied
a forest products harvest tax upon taxpayers of 50 cents per
thousand feet, board measure, for the privilege of harvesting all
merchantable forest products harvested on forestlands for the
payment of benefits related to fire suppression as provided in
ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to
477.460.
(3) For the calendar years beginning January 1, { - 2000 - }
{ + 2002 + }, and January 1, { - 2001 - } { + 2003 + }, in
addition to the taxes levied under subsections (1) and (2) of
this section, there hereby is levied a privilege tax upon
taxpayers for the privilege of harvesting all merchantable forest
products harvested on forestlands in the amount of
{ - $1.08 - } { + 91 cents + } per thousand feet, board
measure, for the purpose of administering the Oregon Forest
Practices Act in an amount not to exceed 40 percent of the total
expenditures approved by the Legislative Assembly for this
purpose, including salary adjustments approved by the Legislative
Assembly for fiscal years
{ - 2000 - } { + 2002 + } and { - 2001 - } { + 2003 + }.
(4) For the calendar years beginning January 1, 2000, and
January 1, 2001, in addition to the taxes levied under
Enrolled House Bill 2159 (HB 2159-A) Page 1
subsections (1) to (3) of this section, there hereby is levied a
privilege tax upon taxpayers for the privilege of harvesting all
merchantable forest products harvested on forestlands in the
amount of 15 cents per thousand feet, board measure, for the
purpose of providing assistance to nonindustrial private
landowners described in ORS 526.425 and 526.450 to 526.475. All
revenues received under this subsection and any interest earned
on the cash balance shall be credited to the State Forestry
Department Account and may be expended only for assistance to the
nonindustrial private forest landowners.
(5) { + Subject to subsection (6) of this section, + } the
taxes shall be measured by and be applicable to each per thousand
feet, board measure, on the total quantity of forest products
harvested in this state measured by use of any log scale which is
or may be in general use in the logging industry and which is
designed to measure total volume of merchantable forest products
in board feet. However, if the Department of Revenue finds that
the scale used by any taxpayer in computing the taxes due under
ORS 321.005 to 321.185 and 321.560 to 321.600 does not accurately
reflect the total quantity of merchantable forest products
harvested by the taxpayer, it may require the taxpayer to adopt
another log scale in general use in the industry which in the
department's opinion will accurately reflect merchantable harvest
in board feet.
{ + (6) The first 25,000 feet, board measure, of forest
products harvested annually by any taxpayer during each calendar
year shall be excluded from the total quantity of harvested
forest products that constitutes the measure of the taxes under
ORS 321.005 to 321.185 and 321.560 to 321.600. + }
SECTION 2. ORS 321.017, as amended by section 2a, chapter 968,
Oregon Laws 1999, is amended to read:
321.017. (1) In addition to the taxes levied under ORS 321.015
(1) to (4), there hereby is levied a privilege tax upon taxpayers
on the harvesting of all merchantable forest products harvested
on forestlands on or after July 1, 1991, in the amount provided
in subsection (2) of this section.
(2) The rate of tax levied in subsection (1) of this section
shall be established annually at the beginning of each calendar
year by the board of directors of the institute, at a rate not to
exceed 75 cents per thousand feet, board measure, on all
merchantable forest products harvested on forestlands. The
maximum tax rate prescribed by this subsection may be increased
by the board of directors in an amount equal to the previous
year's increase in the Consumer Price Index (Portland area -- all
items) as published by the Bureau of Labor Statistics of the
United States Department of Labor for the Portland, Oregon, area.
(3) The tax shall be measured by and be applicable to each per
thousand feet, board measure, and such shall be subject to and
determined by the procedures and provisions of ORS 321.015
(5) { + and (6) + }.
(4) The tax levied by subsection (1) of this section shall be
due and payable to the Department of Revenue in the manner and
procedure, including penalties and interest, as set forth for the
collection of the privilege tax in ORS 321.005 to 321.185.
(5) The revenue from the tax levied by subsection (1) of this
section shall be remitted to the State Treasurer who shall
deposit it in a suspense account established under ORS 321.145
(1). After payment of refunds, which shall be paid in the same
manner as other forest products harvest tax refunds are paid in
ORS 321.145 (2), the balance of the additional tax imposed under
Enrolled House Bill 2159 (HB 2159-A) Page 2
subsection (1) of this section shall be deposited in the Oregon
Forest Resources Institute Fund.
SECTION 3. { + The amendments to ORS 321.015 and 321.017 by
sections 1 and 2 of this 2001 Act apply to forest products
harvested in calendar years beginning on or after January 1,
2002. + }
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Passed by House July 5, 2001
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate July 5, 2001
...........................................................
President of Senate
Enrolled House Bill 2159 (HB 2159-A) Page 3
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled House Bill 2159 (HB 2159-A) Page 4