71st OREGON LEGISLATIVE ASSEMBLY--2001 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 1290
 
                         House Bill 3335
 
Sponsored by Representative WESTLUND; Representative KNOPP (at
  the request of Oregon Chapters of the Associated Public Safety
  Communications Officials/National Emergency Number Association,
  Special Districts Association of Oregon, AFSCME, League of
  Oregon Cities, Oregon Fire Chiefs' Association, Oregon
  Association Chiefs of Police, Oregon Ambulance Association,
  Oregon State Sheriffs Association, Oregon Fire District
  Directors Association)
 
 
                             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.
 
  Extends tax for funding of emergency reporting systems until
December 31, 2009.
  Takes effect 91 days after Legislative Assembly adjourns sine
die.
 
                        A BILL FOR AN ACT
Relating to taxation; amending section 10, chapter 533, Oregon
  Laws 1981; 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. Section 10, chapter 533, Oregon Laws 1981, as
amended by section 1, chapter 793, Oregon Laws 1989, section 12,
chapter 743, Oregon Laws 1991, section 1, chapter 808, Oregon
Laws 1993, and section 2, chapter 276, Oregon Laws 1995, is
amended to read:
   { +  Sec. 10. + } (1) There is imposed on each paying retail
subscriber who has telecommunication services with access to the
9-1-1 emergency reporting system a tax equal to 75 cents per
month. The tax shall be applied on a telecommunications circuit
designated for a particular subscriber. One subscriber line shall
be counted for each circuit that is capable of generating usage
on the line side of the switched network regardless of the
quantity or ownership of customer premise equipment connected to
each circuit. For providers of central office based services, the
tax shall be applied to each line that has unrestricted
connection to the switched network. Those central office based
service lines that have restricted connection to the switched
network shall be charged based on software design in the central
office that restricts the number of station calls to and from the
network. For cellular, wireless or other radio common carriers,
the tax shall apply on a per instrument basis.
  (2) The subscriber shall be liable for the tax imposed by this
section.
  (3) The amounts of tax collected by the provider shall be
considered as payment by the subscriber for that amount of tax.
  (4) Any return made by the provider collecting the tax shall be
accepted by the Department of Revenue as evidence of payments by
the subscriber of amounts of tax so indicated upon the return.
  (5) The tax shall continue until December 31,   { - 2001 - }
 { +  2009 + }.
  SECTION 2.  { + This 2001 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-first
Legislative Assembly adjourns sine die. + }
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