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 2585
 
                           A-Engrossed
 
                         Senate Bill 660
                 Ordered by the Senate April 16
           Including Senate Amendments dated April 16
 
Sponsored by Senator ATKINSON, Representatives SIMMONS, STARR;
  Senator NELSON, Representatives BUTLER, HILL, WILSON (at the
  request of Citizens For A Sound Economy)
 
 
                             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.
 
  Establishes ban on taxation of Internet use or   { - electronic
commerce - }  { +  access to Internet + }. Prohibits fees imposed
on Internet use or   { - electronic commerce - }  { +  access to
Internet + }. Prohibits Oregon or political subdivisions of
Oregon from assisting other state in collection of other state's
tax or fee imposed on Internet use or
  { - electronic commerce - }  { +  access to Internet + }.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to taxation; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. { +  (1) This state, and the municipal corporations
and other political subdivisions of this state, may not:
  (a) Impose or collect a tax, fee or charge on access to the
Internet or use of the Internet if the tax, fee or charge was not
in effect on the effective date of this 2001 Act.
  (b) Enter into an agreement with another state, or a municipal
corporation or other political subdivision of another state, to
collect, or to assist in the collection of, a tax, fee or charge
imposed by the other state on access to the Internet or use of
the Internet.
  (2) Notwithstanding subsection (1)(a) of this section, this
state, or a municipal corporation or other political subdivision
of this state, may impose a tax, fee or charge on access to the
Internet or use of the Internet if the Legislative Assembly
enacts legislation that authorizes the imposition of the tax, fee
or charge. + }
  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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