73rd OREGON LEGISLATIVE ASSEMBLY--2005 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 2013
 
                         House Bill 2670
 
Sponsored by COMMITTEE ON BUSINESS, LABOR AND CONSUMER AFFAIRS
  (at the request of Oregon Petroleum 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.
 
  Allows motor vehicle fuel dealers to retain two percent of fuel
tax collected as reimbursement for certain costs.
 
                        A BILL FOR AN ACT
Relating to motor vehicle fuel taxes; creating new provisions;
  and amending ORS 319.180.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 319.180 is amended to read:
  319.180. (1) The license tax imposed by ORS 319.020 shall be
paid on or before the 25th day of each month to the Department of
Transportation   { - which, upon request, shall receipt the
dealer therefor. - }  { +  except that the dealer may retain two
percent of the amount of the tax payable under this subsection as
reimbursement to the dealer for costs of collection and of
compliance with ORS 319.010 to 319.430. Upon request of the
dealer, the department shall issue a receipt to the dealer for
the tax paid. + }
  (2) Except as provided in subsection (4) of this section, to
any license tax not paid as required by subsection (1) of this
section there shall be added a penalty of one percent of such
license tax. { +  In addition, a dealer may not retain the two
percent allowed under subsection (1) of this section for any
month in which the license tax payment required by subsection (1)
of this section is not made. + }
  (3) Except as provided in subsection (4) of this section, if
the tax and penalty required by subsection (2) of this section
are not received on or before the close of business on the last
day of the month in which the payment is due, a further penalty
of 10 percent shall be paid in addition to the penalty provided
for in subsection (2) of this section.
  (4) If the department determines that the delinquency was due
to reasonable cause and without any intent to avoid payment, the
penalties provided by subsections (2) and (3) of this section may
be waived. Penalties imposed by this section shall not apply when
the penalty provided in ORS 319.090 has been assessed and paid.
  (5)(a) If the license tax imposed by ORS 319.020 is not paid as
required by subsection (1) of this section, interest shall be
charged at the rate of 0.0329 percent per day until the tax and
interest have been paid in full.
 
  (b) If the license tax imposed by ORS 319.020 is overpaid, the
department may credit interest to the account of the taxpayer in
the amount of 0.0329 percent per day up to a maximum amount that
equals any interest assessed against the taxpayer under paragraph
(a) of this subsection in any given audit period.
  (6) No dealer who incurs a tax liability as provided for in ORS
319.010 to 319.430, shall knowingly and willfully fail to report
and pay the same to the department as required by ORS 319.010 to
319.430.
  SECTION 2.  { + The amendments to ORS 319.180 by section 1 of
this 2005 Act apply to taxes that become due on or after the
effective date of this 2005 Act. + }
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