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 3904
House Bill 3904
Sponsored by Representative MERKLEY
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.
Imposes tax on retail sales of pesticides. Dedicates tax moneys
to nonpoint pollution reduction.
Applies to sales of pesticides occurring on or after January 1,
2002.
A BILL FOR AN ACT
Relating to finance; appropriating money; 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 7 of this 2001 Act:
(1) 'Department' means the Department of Revenue.
(2) 'Pesticide' has the meaning given that term in ORS 634.006.
(3) 'Retail sale' means a sale of a product to a final user of
that product. + }
SECTION 2. { + (1) An excise tax is imposed on the retail sale
of pesticides within this state.
(2) The tax shall be imposed at a rate of ___ percent of the
amount of the retail sale of the pesticide.
(3) The pesticide purchaser is liable for the payment of the
tax imposed under this section, but the retail seller of the
pesticide is required to collect the tax from the purchaser at
the time of the sale.
(4) The amount of tax collected by the retail seller shall be
considered as payment by the purchaser for that amount of tax.
(5) Any return made by the retail seller collecting the tax
shall be accepted by the Department of Revenue as evidence of
payments by purchasers of amounts of tax so indicated upon the
return. + }
SECTION 3. { + Every retail seller of pesticide responsible
for the collection of the tax under sections 1 to 7 of this 2001
Act shall keep records, render statements, make returns and
comply with rules adopted by the Department of Revenue with
respect to the tax. Whenever in the judgment of the department it
is necessary, the department may require the retail seller, by
notice served upon that person by first class mail, to make
returns, render statements or keep records sufficient to show
whether there is tax liability under sections 1 to 7 of this 2001
Act. + }
SECTION 4. { + (1) Every retail seller of pesticides required
to collect the tax under sections 1 to 7 of this 2001 Act shall
file a return with the Department of Revenue on or before the
last day of the month following the end of each calendar quarter,
reporting the amount of tax due. The department shall prescribe
the form of the return required by this section. The rules of the
department shall require that returns be made under penalties for
false swearing.
(2) The retail seller shall remit the tax due to the department
at the time fixed for filing the return. + }
SECTION 5. { + (1) If the amount paid by a retail seller of
pesticides to the Department of Revenue under section 4 of this
2001 Act exceeds the amount of tax due, the department shall
refund the amount of the excess with interest thereon at the rate
established under ORS 305.220 for each month or fraction of a
month from the date of payment of the excess until the date of
the refund. No refund shall be made to a retail seller who fails
to claim the refund within two years after the due date for
filing of the return with respect to which the claim for refund
relates.
(2) A pesticide purchaser's exclusive remedy in a dispute
involving tax liability shall be to file a claim with the
department. + }
SECTION 6. { + (1) Every retail seller of pesticides required
to collect the tax under sections 1 to 7 of this 2001 Act shall
be deemed to hold the same in trust for the State of Oregon and
for the payment thereof to the Department of Revenue in the
manner and at the time provided by section 4 of this 2001 Act.
(2) At any time the retail seller required to collect the tax
fails to remit any amount deemed to be held in trust for the
State of Oregon or if the purchaser fails to pay the tax, the
department may enforce collection by the issuance of a distraint
warrant for the collection of the delinquent amount and all
penalties, interest and collection charges accrued thereon. Such
warrant shall be issued, docketed and proceeded upon in the same
manner and shall have the same force and effect as is prescribed
with respect to warrants for the collection of delinquent income
taxes. + }
SECTION 7. { + Unless the context requires otherwise, the
provisions of ORS chapters 305, 314 and 316 as to the audit and
examination of reports and returns, determination of
deficiencies, assessments, claims for refunds, penalties,
interest, jeopardy assessments, warrants, conferences and appeals
to the Oregon Tax Court, and procedures relating thereto, apply
to sections 1 to 7 of this 2001 Act the same as if the tax were a
tax imposed upon or measured by income. All such provisions apply
to the pesticide purchaser liable for the tax and to the retail
seller of pesticides required to collect the tax. As to any
amount collected and required to be remitted to the department,
the tax shall be considered a tax upon the retail seller required
to collect the tax and that seller shall be considered a
taxpayer. + }
SECTION 8. { + The Nonpoint Pollution Reduction Account is
established separate and distinct from the General Fund in the
State Treasury. All moneys received by the Department of Revenue
pursuant to sections 1 to 7 of this 2001 Act shall be paid to the
State Treasurer to be held in a suspense account established
under ORS 293.445. After payment of refunds, the balance of the
moneys received shall be paid into the State Treasury and
credited to the Nonpoint Pollution Reduction Account. All moneys
in the account are appropriated continuously to the Department of
Environmental Quality and shall be used for nonpoint pollution
reduction. + }
SECTION 9. { + Sections 1 to 7 of this 2001 Act apply to
retail sales of pesticides occurring on or after January 1,
2002. + }
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