74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
HA to HB 2201
LC 717/HB 2201-21
HOUSE AMENDMENTS TO
HOUSE BILL 2201
By COMMITTEE ON REVENUE
February 21
On page 1 of the printed bill, line 2, after 'ORS' insert '
323.457,' and delete '323.625,'.
In line 9, after '12' insert ', 12a'.
In line 16, delete 'and'.
In line 18, delete the period and insert ';
' (c) A statewide Healthy Kids Advice Line; and
' (d) A statewide Healthy Kids Healthcare Access Line.'.
On page 5, line 8, delete '350' and insert '300'.
In line 17, delete '350' and insert '300'.
After line 18, insert:
' (6) A child who was not born in this state may qualify for
health care coverage under this section only if the child has
lived in this state for 180 days.
' (7) Notwithstanding subsection (6) of this section, a child
may qualify for health care coverage under this section to the
extent required by federal law as a condition of the state
receiving federal funds.
' (8) The office shall adopt verification requirements to
ensure that recipients of health care coverage under this section
are legal residents of Oregon.
' (9) The office shall contract with community health centers
and safety net clinics to provide health care services to
children who are not enrolled in a health benefit plan.'.
In line 19, delete '(6)' and insert '(10)' and after ' section'
insert 'and section 7 of this 2007 Act'.
After line 21, insert:
' (c) 'Community health centers and safety net clinics' means
nonprofit medical clinics that provide primary physical health,
vision, dental or mental health services to low-income patients
without charge or using a sliding fee scale based on the income
of the patient. 'Community health centers and safety net clinics
' includes school-based clinics.'.
In line 22, delete '(c)' and insert '(d)'.
In line 26, delete the first 'and' and insert a comma.
In line 27, before the period insert 'and must cover health
care services provided by community health centers and safety net
clinics'.
Delete lines 32 and 33.
On page 6, after line 38, insert:
' { + SECTION 12a. + } { + (1) The Oregon Healthy Kids
Program Fund is established in the State Treasury, separate and
distinct from the General Fund. Interest earned by the Oregon
Healthy Kids Program Fund shall be credited to the fund.
' (2) Moneys in the Oregon Healthy Kids Program Fund are
continuously appropriated to the Department of Human Services for
purposes of the Oregon Healthy Kids Program created by section 2
of this 2007 Act.
' (3) Notwithstanding subsection (2) of this section, if and to
the extent that the Legislative Assembly determines that the
Oregon Healthy Kids Program is fully funded, moneys in the Oregon
Healthy Kids Program Fund established by this section may be
used, in amounts determined by the Legislative Assembly, to fund
other health services provided by the department. + } ' .
On page 9, delete lines 7 through 20 and insert:
' { + SECTION 20. + } { + All moneys received by the
Department of Revenue from the tax imposed under section 19 of
this 2007 Act shall be paid over to the State Treasurer to be
held in a suspense account established under ORS 293.445. After
the payment of refunds:
' (1) 6.5 percent shall be credited to the suspense account
created pursuant to ORS 323.455 (1) and is appropriated and
credited in the same manner as moneys received from the tax
imposed by ORS 323.030 (1);
' (2) 13 percent shall be credited to the suspense account
created pursuant to ORS 323.457 (1) and is appropriated and
credited in the same manner as moneys received from the tax
imposed by ORS 323.031 (1); and
' (3) After the amounts described in subsections (1) and (2) of
this section are credited, the balance of the moneys in the
account shall be appropriated and credited as follows:
' (a) 10 percent shall be credited to the Tobacco Use Reduction
Account established under ORS 431.832 to fund cigarette and
tobacco use prevention and education programs recommended in the
Best Practices for Comprehensive Tobacco Control Programs
published by the United States Department of Health and Human
Services, Centers for Disease Control and Prevention, National
Center for Chronic Disease Prevention and Health Promotion,
Office on Smoking and Health, August 1999; and
' (b) 90 percent shall be credited to the Oregon Healthy Kids
Program Fund established by section 12a of this 2007 Act. + }
' { + SECTION 21. + } { + Sections 19 and 20 of this 2007
Act apply to cigarette distributions occurring on or after the
later of October 1, 2007, or the first day of the calendar month
following the effective date of this 2007 Act. + } ' .
Delete lines 24 through 40 and insert:
' { + SECTION 22. + } { + (1) Notwithstanding ORS 323.030
(3) and in addition to and not in lieu of any other tax, for the
privilege of holding or storing cigarettes for sale, use or
consumption, a floor tax is imposed upon every dealer at the rate
of 42.25 mills for each cigarette in the possession of or under
the control of the dealer in this state at 12:01 a.m. on the
later of October 1, 2007, or the first day of the calendar month
following the effective date of this 2007 Act.
' (2) The tax imposed by this section is due and payable on or
before 20 days after the later of October 1, 2007, or the first
day of the calendar month following the effective date of this
2007 Act. Any amount of tax that is not paid within the time
required shall bear interest at the rate established under ORS
305.220 per month, or fraction of a month, from the date on which
the tax is due to be paid, until paid.
' (3) On or before 20 days after the later of October 1, 2007,
or the first day of the calendar month following the effective
date of this 2007 Act, every dealer must file a report with the
Department of Revenue in such form as the department may
prescribe. The report must state the number of cigarettes in the
possession of or under the control of the dealer in this state at
12:01 a.m. on the later of October 1, 2007, or the first day of
the calendar month following the effective date of this 2007 Act
and the amount of tax due. Each report must be accompanied by a
remittance payable to the department for the amount of tax
due. + } ' .
In line 44, delete '$1.0625' and insert '$1.05625'.
On page 10, line 1, delete ' ' 20' and' and insert ' ' 20,' ' .
In line 2, after ' ' 10' ' insert 'and in the amount of 4.225
cents for each Oregon cigarette tax stamp bearing the designation
' 1' ' .
In line 3, after 'on' insert 'the later of October 1, 2007,
or'.
In line 4, delete 'quarter' and insert 'month'.
Delete lines 5 through 18 and insert:
' { + SECTION 24. + } (1) Every distributor must take an
inventory as of 12:01 a.m. on the later of October 1, 2007, or
the first day of the calendar month following the effective date
of this 2007 Act of all packages of cigarettes to which are
affixed Oregon cigarette tax stamps and of all unaffixed Oregon
cigarette tax stamps in the possession of or under the control of
the distributor.
' (2) Every distributor must file a report with the Department
of Revenue on or before 20 days after the later of October 1,
2007, or the first day of the calendar month following the
effective date of this 2007 Act in such form as the department
may prescribe, showing:
' (a) The number of Oregon cigarette tax stamps, with the
designations of the stamps, that were affixed to packages of
cigarettes in the possession of or under the control of the
distributor at 12:01 a.m. on the later of October 1, 2007, or the
first day of the calendar month following the effective date of
this 2007 Act; and
' (b) The number of unaffixed Oregon cigarette tax stamps, with
the designations of the stamps, that were in the possession of or
under the control of the distributor at 12:01 a.m. on the later
of October 1, 2007, or the first day of the calendar month
following the effective date of this 2007 Act.'.
After line 23, insert:
' (4) Notwithstanding ORS 323.320, the department may establish
a date after which the value of stamps sold prior to the
effective date of this 2007 Act will not be refunded or credited
to a distributor.'.
After line 28, insert:
' { + SECTION 25a. + } { + Amounts necessary to pay the
expenses incurred by the Department of Revenue and to reimburse
the Oregon State Police and the Department of Justice for the
administration and enforcement of ORS 323.005 to 323.482 are
continuously appropriated to the Department of Revenue from the
suspense accounts described in sections 20 and 25 of this 2007
Act. + }
' { + SECTION 25b. + } { + Section 25a of this 2007 Act is
repealed January 1, 2008. + }
{ + ' SECTION 25c. + } ORS 323.457 is amended to read:
' 323.457. (1) Moneys received under ORS 323.031 shall be paid
over to the State Treasurer to be held in a suspense account
established under ORS 293.445. Amounts necessary to pay the
expenses incurred by the Department of Revenue and to reimburse
the Oregon State Police and the Department of Justice for the
administration and enforcement of this section and ORS 323.031
are continuously appropriated to the Department of Revenue from
the suspense account. After the payment of administrative and
enforcement expenses and refunds:
' (a) { - 29.37/30 - } { + 47/50 + } of the moneys shall be
credited to the Oregon Health Plan Fund established under ORS
414.109;
' (b) { - 0.14/30 - } { + 1/50 + } of the moneys are
continuously appropriated to the Oregon Department of
Administrative Services for distribution to the cities of this
state;
' (c) { - 0.14/30 - } { + 1/50 + } of the moneys are
continuously appropriated to the Oregon Department of
Administrative Services for distribution to the counties of this
state; { + and + }
' (d) { - 0.14/30 - } { + 1/50 + } of the moneys are
continuously appropriated to the Department of Transportation to
be distributed and transferred to the Elderly and Disabled
Special Transportation Fund established under ORS 391.800 { - ;
and - } { + . + }
' { - (e) 0.21/30 of the moneys shall be credited to the
Tobacco Use Reduction Account established under ORS 431.832. - }
' (2)(a) Moneys distributed to cities and counties under this
section shall be distributed to each city or county using the
proportions used for distributions made under ORS 323.455.
' (b) Moneys shall be distributed to cities, counties and the
Elderly and Disabled Special Transportation Fund at the same time
moneys are distributed to cities, counties and the Elderly and
Disabled Special Transportation Fund under ORS 323.455.
' { + SECTION 25d. + } ORS 323.457, as amended by section 5e,
chapter 804, Oregon Laws 2003, and section 110, chapter 94,
Oregon Laws 2005, is amended to read:
' 323.457. (1) Moneys received under ORS 323.031 shall be paid
over to the State Treasurer to be held in a suspense account
established under ORS 293.445. After the payment of refunds:
' (a) { - 29.37/30 - } { + 47/50 + } of the moneys shall be
credited to the Oregon Health Plan Fund established under ORS
414.109;
' (b) { - 0.14/30 - } { + 1/50 + } of the moneys are
continuously appropriated to the Oregon Department of
Administrative Services for distribution to the cities of this
state;
' (c) { - 0.14/30 - } { + 1/50 + } of the moneys are
continuously appropriated to the Oregon Department of
Administrative Services for distribution to the counties of this
state; { + and + }
' (d) { - 0.14/30 - } { + 1/50 + } of the moneys are
continuously appropriated to the Department of Transportation to
be distributed and transferred to the Elderly and Disabled
Special Transportation Fund established under ORS 391.800 { - ;
and - } { + . + }
' { - (e) 0.21/30 of the moneys shall be credited to the
Tobacco Use Reduction Account established under ORS 431.832. - }
' (2)(a) Moneys distributed to cities and counties under this
section shall be distributed to each city or county using the
proportions used for distributions made under ORS 323.455.
' (b) Moneys shall be distributed to cities, counties and the
Elderly and Disabled Special Transportation Fund at the same time
moneys are distributed to cities, counties and the Elderly and
Disabled Special Transportation Fund under ORS 323.455.'.
On page 11, delete lines 4 through 45.
On page 12, delete lines 1 through 8 and insert:
' { + SECTION 27. + } { + The amendments to ORS 323.505 by
section 26 of this 2007 Act apply to tobacco products tax
reporting periods beginning on or after the later of October 1,
2007, or the first day of the calendar month following the
effective date of this 2007 Act. + } ' .
In line 12, delete '30' and insert '28'.
In line 18, delete '31' and insert '29'.
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