Chapter 629 Oregon Laws 2007

AN ACT

HB 2369

Relating to emergency communications taxes; amending section 4, chapter 5, Oregon Laws 2002 (first special session); 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 4, chapter 5, Oregon Laws 2002 (first special session), as amended by section 1, chapter 4, Oregon Laws 2002 (third special session), is amended to read:

Sec. 4. (1) Taxes imposed under [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,] ORS 401.792 apply to subscriber bills issued on or after January 1, 2002, and before January 1, [2008] 2014.

(2) Taxes imposed under [section 10, chapter 533, Oregon Laws 1981,] ORS 401.792 on or after January 1, 2002, and before May 13, 2002, are due and payable by the subscriber to the provider on or before 20 days after the first day of the month following May 13, 2002. Taxes that are not paid by the subscriber to the provider within the time required shall bear interest at the rate established under ORS 305.220 for each month, or fraction of a month, from the date that is 20 days after the first day of the month following May 13, 2002, until paid.

(3) Unless previously remitted, taxes that are paid to the provider under subsection (2) of this section shall be remitted by the provider to the Department of Revenue at the time and in the same manner as taxes imposed under [section 10, chapter 533, Oregon Laws 1981,] ORS 401.792 for the first month following May 13, 2002, are remitted to the department.

Approved by the Governor June 26, 2007

Filed in the office of Secretary of State June 27, 2007

Effective date January 1, 2008

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