Relating to taxation; amending section 10, chapter 533, Oregon Laws 1981; and providing for revenue raising that requires approval by a three-fifths majority.

 
 
 
     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 2321
 
                         House Bill 3227
 
Sponsored by Representative PATRIDGE
 
 
                             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.
 
  Authorizes Department of Revenue to establish total rate of
9-1-1 emergency reporting system tax, subject to cap of
$___. Dedicates portion of tax to operation of existing enhanced
9-1-1 emergency reporting system. Dedicates portion of tax to
payment of bonds and bond-related costs incurred to establish and
transition to enhanced 9-1-1 regional emergency reporting system.
 
                        A BILL FOR AN ACT
Relating to taxation; amending section 10, chapter 533, Oregon
  Laws 1981; 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 10, chapter 533, Oregon Laws 1981, as
amended by section 1, chapter 793, Oregon Laws 1989, section 12,
chapter 743, Oregon Laws 1991, section 1, chapter 808, Oregon
Laws 1993, section 2, chapter 276, Oregon Laws 1995, section 2,
chapter 740, Oregon Laws 2001, and section 1, chapter 5, Oregon
Laws 2002, is amended to read:
   { +  Sec. 10. + } (1) There is imposed on each paying retail
subscriber who has telecommunication services with access to the
9-1-1 emergency reporting system a tax equal to 75 cents per
month  { +  to pay for the distribution of revenues required by
sections 17 and 18, chapter 533, Oregon Laws 1981, plus an amount
determined as described in subsection (5) of this section, but
not to exceed ___ cents per month, to pay for the consolidation
of primary public safety answering points serving the 9-1-1
emergency reporting system to five regional primary public safety
answering points and the costs of the Office of Emergency
Management and local governments to transition from the existing
enhanced 9-1-1 emergency reporting system to the enhanced 9-1-1
regional emergency reporting system as described in sections 2 to
4, chapter ___, Oregon Laws 2003 (Enrolled House Bill 3226) + }.
The tax shall be applied on a telecommunications circuit
designated for a particular subscriber. One subscriber line shall
be counted for each circuit that is capable of generating usage
on the line side of the switched network regardless of the
quantity or ownership of customer premise equipment connected to
each circuit.  For providers of central office based services,
the tax shall be applied to each line that has unrestricted
connection to the switched network. Those central office based
service lines that have restricted connection to the switched
network shall be charged based on software design in the central
office that restricts the number of station calls to and from the
network. For cellular, wireless or other radio common carriers,
the tax shall apply on a per instrument basis and only if the
subscriber's place of primary use, as defined and determined
under 4 U.S.C. 116 to 126, is within this state.
  (2) The subscriber shall be liable for the tax imposed by this
section.
  (3) The amounts of tax collected by the provider shall be
considered as payment by the subscriber for that amount of tax.
  (4) Any return made by the provider collecting the tax shall be
accepted by the Department of Revenue as evidence of payments by
the subscriber of amounts of tax so indicated upon the return.
 { +
  (5) The Department of Revenue, in consultation with the Office
of Emergency Management, shall establish by rule the rate of the
9-1-1 emergency reporting system tax assessed and collected under
this section that is required to provide for the distribution of
revenues required by sections 17 and 18, chapter 533, Oregon Laws
1981, and to provide revenues to pay or redeem the revenue bonds
and to pay the bond-related costs of bonds issued under sections
1 to 5, chapter ___, Oregon Laws 2003 (Enrolled House Bill 3168),
to pay the costs incurred under sections 2 to 4, chapter ___,
Oregon Laws 2003 (Enrolled House Bill 3226). + }
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