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 700
 
                         Senate Bill 62
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Senator Roger Beyer for
  Oregon Restaurant Association)
 
 
                             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.
 
  Prohibits unit of local government from imposing sales tax on
meals prepared and sold inside boundaries of unit of local
government. Permits collection of otherwise prohibited tax if
ordinance or other law imposing tax took effect or became
operative before January 1, 2003.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to taxation by units of local government; and
  prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) A unit of local government, as defined in
ORS 190.003, may not impose, by ordinance or other law, a
privilege or excise tax measured by sales price or gross receipts
of meals prepared and sold inside the boundaries of the unit of
local government.
  (2) Subsection (1) of this section does not apply to a
privilege or excise tax if the ordinance or other law imposing
the tax took effect or became operative before January 1, 2003.
This subsection applies without regard to changes made on or
after January 1, 2003, in the rate of tax imposed or in the form
of the ordinance or other law levying the tax. + }
  SECTION 2.  { + This 2003 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-second
Legislative Assembly adjourns sine die. + }
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