Relating to taxation; amending section 3, chapter 385, Oregon Laws 1995; and providing for revenue raising that requires approval by a three-fifths majority.

 
 
 
     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 3782
 
                           A-Engrossed
 
                         House Bill 3433
                  Ordered by the House April 26
            Including House Amendments dated April 26
 
Sponsored by Representatives JENSON, MARCH; Representative
  DINGFELDER
 
 
                             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.
 
  Eliminates sunset date on cigarette tax dedicated to funding
Oregon Health Plan.
    { - Increases cigarette tax. Uses revenues from cigarette tax
increase to fund Oregon Project Independence and Oregon Medicaid
reimbursement system for skilled nursing facilities and
community-based long term care services. - }
    { - Applies to cigarette tax reporting periods beginning on
or after January 1, 2002. - }
 
                        A BILL FOR AN ACT
Relating to taxation; amending section 3, chapter 385, Oregon
  Laws 1995; 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 3, chapter 385, Oregon Laws 1995, as amended
by section 1, chapter 589, Oregon Laws 1997, and section 10,
chapter 1077, Oregon Laws 1999, is amended to read:
   { +  Sec. 3. + } (1) Notwithstanding ORS 323.030 (2) and in
addition to and not in lieu of any other tax, every distributor,
as defined in ORS 323.015, shall pay a tax upon distributions of
cigarettes at the rate of five mills for the distribution of each
cigarette in this state   { - occurring prior to January 1,
2002 - } .
  (2) Any cigarette with respect to which a tax has once been
imposed under ORS 323.005 to 323.455 and 323.990 and this section
shall not be subject upon a subsequent distribution to the taxes
imposed by ORS 323.005 to 323.455 and 323.990 and this section.
  (3) The moneys received under this section shall be paid over
and credited to the General Fund and shall be used exclusively to
fund the Oregon Health Plan as described under ORS 414.019.
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