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 701
A-Engrossed
House Bill 2195
Ordered by the House July 25
Including House Amendments dated July 25
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor Theodore R.
Kulongoski for State Forestry Department)
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.
Extends period in which forest products harvest privilege tax
is imposed. { + Sets tax rates. + } Eliminates tax used to fund
assistance to nonindustrial private forest landowners.
A BILL FOR AN ACT
Relating to forest products harvest tax; creating new provisions;
amending ORS 321.015, 321.017, 321.145 and 321.152; 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. ORS 321.015 is amended to read:
321.015. (1) For the calendar years beginning January 1,
{ - 2002 - } { + 2004 + }, and January 1, { - 2003 - }
{ + 2005 + }, there is levied a privilege tax of 67 cents per
thousand feet, board measure, upon taxpayers for the privilege of
harvesting of all merchantable forest products harvested on
forestlands. Subject to ORS 321.145, the proceeds of the tax
shall be transferred as provided in ORS 321.152 (2) to the Forest
Research and Experiment Account for use for the forest resource
research, experimentation and studies described in ORS 526.215
and for the Forest Research Laboratory established under ORS
526.225.
(2) Except as provided in ORS 477.760, in addition to the tax
levied by subsection (1) of this section, there hereby is levied
a forest products harvest tax upon taxpayers of 50 cents per
thousand feet, board measure, for the privilege of harvesting all
merchantable forest products harvested on forestlands for the
payment of benefits related to fire suppression as provided in
ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to
477.460.
(3) For the calendar years beginning January 1, { - 2002 - }
{ + 2004 + }, and January 1, { - 2003 - } { + 2005 + }, in
addition to the taxes levied under subsections (1) and (2) of
this section, there hereby is levied a privilege tax upon
taxpayers for the privilege of harvesting all merchantable forest
products harvested on forestlands in the amount of { - 91 - }
{ + 79 + } cents per thousand feet, board measure, for the
purpose of administering the Oregon Forest Practices Act in an
amount not to exceed 40 percent of the total expenditures
approved by the Legislative Assembly for this purpose, including
salary adjustments approved by the Legislative Assembly for
fiscal years
{ - 2002 and 2003 - } { + 2004 and 2005 + }.
{ - (4) For the calendar years beginning January 1, 2000, and
January 1, 2001, in addition to the taxes levied under
subsections (1) to (3) of this section, there hereby is levied a
privilege tax upon taxpayers for the privilege of harvesting all
merchantable forest products harvested on forestlands in the
amount of 15 cents per thousand feet, board measure, for the
purpose of providing assistance to nonindustrial private
landowners described in ORS 526.425 and 526.450 to 526.475. All
revenues received under this subsection and any interest earned
on the cash balance shall be credited to the State Forestry
Department Account and may be expended only for assistance to the
nonindustrial private forest landowners. - }
{ - (5) - } { + (4) + } Subject to subsection { - (6) - }
{ + (5) + } of this section, the taxes shall be measured by and
be applicable to each per thousand feet, board measure, on the
total quantity of forest products harvested in this state
measured by use of any log scale which is or may be in general
use in the logging industry and which is designed to measure
total volume of merchantable forest products in board feet.
However, if the Department of Revenue finds that the scale used
by any taxpayer in computing the taxes due under ORS 321.005 to
321.185 and 321.560 to 321.600 does not accurately reflect the
total quantity of merchantable forest products harvested by the
taxpayer, it may require the taxpayer to adopt another log scale
in general use in the industry which in the department's opinion
will accurately reflect merchantable harvest in board feet.
{ - (6) - } { + (5) + } The first 25,000 feet, board
measure, of forest products harvested annually by any taxpayer
during each calendar year shall be excluded from the total
quantity of harvested forest products that constitutes the
measure of the taxes under ORS 321.005 to 321.185 and 321.560 to
321.600.
SECTION 2. ORS 321.017 is amended to read:
321.017. (1) In addition to the taxes levied under ORS 321.015
(1) to { - (4) - } { + (3) + }, there hereby is levied a
privilege tax upon taxpayers on the harvesting of all
merchantable forest products harvested on forestlands { - on or
after July 1, 1991, - } in the amount provided in subsection (2)
of this section.
(2) The rate of tax levied in subsection (1) of this section
shall be established annually at the beginning of each calendar
year by the board of directors of the institute, at a rate not to
exceed 75 cents per thousand feet, board measure, on all
merchantable forest products harvested on forestlands. The
maximum tax rate prescribed by this subsection may be increased
by the board of directors in an amount equal to the previous
year's increase in the Consumer Price Index (Portland area -- all
items) as published by the Bureau of Labor Statistics of the
United States Department of Labor for the Portland, Oregon, area.
(3) The tax shall be measured by and be applicable to each per
thousand feet, board measure, and such shall be subject to and
determined by the procedures and provisions of ORS 321.015
{ - (5) and (6) - } { + (4) and (5) + }.
(4) The tax levied by subsection (1) of this section shall be
due and payable to the Department of Revenue in the manner and
procedure, including penalties and interest, as set forth for the
collection of the privilege tax in ORS 321.005 to 321.185.
(5) The revenue from the tax levied by subsection (1) of this
section shall be remitted to the State Treasurer who shall
deposit it in a suspense account established under ORS 321.145
(1). After payment of refunds, which shall be paid in the same
manner as other forest products harvest tax refunds are paid in
ORS 321.145 (2), the balance of the additional tax imposed under
subsection (1) of this section shall be deposited in the Oregon
Forest Resources Institute Fund.
SECTION 3. ORS 321.145 is amended to read:
321.145. (1) The revenue from the taxes levied by ORS 321.005
to 321.185 and 321.560 to 321.600 shall be remitted to the State
Treasurer who shall deposit it in a suspense account established
under the provisions of ORS 293.445.
(2) Notwithstanding the provisions of ORS 291.238, the amount
of moneys necessary to pay refunds of the taxes levied under ORS
321.015 (1) to { - (4) - } { + (3) + } hereby is appropriated
continuously to the Department of Revenue from the suspense
account referred to in subsection (1) of this section, and shall
be used by the department for the payment of all refunds of taxes
levied under ORS 321.015 (1) to { - (4) - } { + (3) + } that
have been audited and approved by the department. Any penalties,
interest and taxes then due from the taxpayer shall be applied in
that order in computing any refund, and only the balance due the
taxpayer, if any, shall be refunded. The department shall on its
records charge each refund against the revenue from the tax with
respect to which the refund is made.
SECTION 4. ORS 321.152 is amended to read:
321.152. (1) Subject to ORS 321.145 (2), moneys remaining in
the Department of Revenue's suspense account referred to in ORS
321.145 on February 10, May 10, August 10 and November 10 of each
year shall be transferred to the various appropriation accounts
described in subsections (2), (3) and (4) of this section.
(2) That part of the moneys derived from taxes levied by ORS
321.015 (1) shall be transferred to the Forest Research and
Experiment Account described in ORS 321.185.
(3) That part of the moneys derived from taxes levied by ORS
321.015 (3) shall be transferred to the State Forestry Department
Account referred to in ORS 526.060. Notwithstanding ORS 291.238,
the moneys transferred to the State Forestry Department Account
under this section are appropriated continuously for and shall be
used by the State Forester, under the supervision and direction
of the State Board of Forestry, for the purposes of administering
the Oregon Forest Practices Act and the forest practices
monitoring program.
(4) That part of the moneys derived from taxes levied by ORS
321.015 (2) shall be transferred to the Oregon Forest Land
Protection Fund described in ORS 477.750.
{ - (5) That part of the moneys derived from taxes levied by
ORS 321.015 (4) shall be transferred to the State Forestry
Department Account referred to in ORS 526.060. Notwithstanding
ORS 291.238, the moneys transferred to the State Forestry
Department Account under this section are appropriated
continuously for and shall be used by the State Forester, under
the supervision and direction of the State Board of Forestry, for
the purposes of administering nonindustrial private forest
landowner assistance. - }
SECTION 5. { + The amendments to ORS 321.015, 321.017, 321.145
and 321.152 by sections 1 to 4 of this 2003 Act apply to forest
products harvest tax reporting periods beginning on or after
January 1, 2004, and to forest products harvest tax revenue
distributions occurring on or after January 1, 2004. + }
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