72nd OREGON LEGISLATIVE ASSEMBLY--2003 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 419
 
                         House Bill 2152
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor Theodore R.
  Kulongoski for Department of Human Services)
 
 
                             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.
 
  Eliminates sunset date on cigarette tax used to fund Oregon
Health Plan.
 
                        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, section 10, chapter
1077, Oregon Laws 1999, and section 1, chapter 982, Oregon Laws
2001, 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,
2004 - } .
  (2) Any cigarette with respect to which a tax has once been
imposed under ORS 323.005 to 323.482 and this section shall not
be subject upon a subsequent distribution to the taxes imposed by
ORS 323.005 to 323.482 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  { + medical assistance under + } the Oregon Health Plan
 { - as described under ORS 414.019 - } .
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