Chapter 852
AN ACT
HB 2115
Relating to forest products harvest taxation; creating new provisions;
amending ORS 321.015; and providing for revenue raising that requires approval
by a three-fifths majority.
Be It Enacted by the People of
the State of
SECTION 1. ORS 321.015 is amended to read:
321.015. (1) For the
calendar years beginning January 1, [2006]
2008, and January 1, [2007]
2009, there is levied a privilege tax of [67 cents] 92 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, [2006]
2008, and January 1, [2007]
2009, 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 [55 cents]
$1.1456 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 [2006 and 2007] 2008 and
2009.
(4) Subject to
subsection (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.
(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. The amendments to ORS 321.015 by section 1
of this 2007 Act apply to forest products harvest tax reporting periods
beginning on or after January 1, 2008.
Approved by the Governor July 31, 2007
Filed in the office of Secretary of State July 31, 2007
Effective date January 1, 2008
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