74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
HA to HB 2240
 
LC 496/HB 2240-2
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2240
 
              By JOINT COMMITTEE ON WAYS AND MEANS
 
                            April 13
 
  On page 1 of the printed bill, line 2, after '673.730 ' insert
'; limiting expenditures; and declaring an emergency'.
  Delete lines 4 through 26 and insert:
  '  { +  SECTION 1. + } ORS 673.685 is amended to read:
  ' 673.685. { +  (1) + }   { - The fees for licenses and
registrations issued, renewed, reactivated or otherwise, and for
examinations under ORS 673.605 to 673.740 shall be prescribed
by - }  The State Board of Tax Practitioners   { - but shall not
exceed the following - }  { +  shall adopt by rule fees for + }:
  '  { - (1) - }   { + (a) + }   { - For - }  Application for
examination for a tax consultant's license  { - , $70 - } .
  '  { - (2) - }   { + (b) + }   { - For - }  Application for
examination for a tax preparer's license  { - , $40 - } .
  '  { - (3) - }   { + (c) + }   { - For - }  Issuance or renewal
of a tax consultant's license  { - , $75 - } .
  '  { - (4) - }   { + (d) + }   { - For - }  Issuance or renewal
of a tax preparer's license  { - , $65 - } .
  '  { - (5) - }   { + (e) + }   { - For - }  Issuance or renewal
of a tax consultant's inactive license  { - , $50 - } .
  '  { - (6) - }   { + (f) + }   { - For - }  Issuance or renewal
of a tax preparer's inactive license  { - , $35 - } .
  '  { - (7) - }   { + (g) + }   { - For - }  Reactivation of a
tax consultant's inactive license  { - , $75; for - }
 { + or + } reactivation of a tax preparer's inactive license
 { - , $65 - } .
  '  { - (8) - }   { + (h) + }   { - For - }  Restoration of
lapsed license  { - , $25 - } .
  '  { - (9) - }   { + (i) + }   { - For - }  Issuance or
replacement of a duplicate license  { - , $10 - } .
  '  { - (10) - }   { + (j) + }   { - For - }  Issuance of a
replacement or duplicate tax consultant certificate  { - ,
$15 - } .
  '  { - (11) - }   { + (k) + }   { - For - }  Registration or
registration renewal for a sole proprietorship, partnership,
corporation or other legal entity  { - , $95 - } .
  '  { - (12) - }   { + (L) + }   { - For - }  Issuance or
renewal of a combined tax consultant's or tax preparer's license
and registration for a sole proprietorship, partnership,
corporation or other legal entity  { - , $120 - } . Eligibility
for a combined license shall be determined under rules adopted by
the board.
  '  { - (13) - }   { + (m) + }   { - For - }  Annual
registration of a branch office of a sole proprietorship,
partnership, corporation or other legal entity  { - , $5 - } .
  '  { +  (2) The fees established by the State Board of Tax
Practitioners under this section are subject to the prior
approval of the Oregon Department of Administrative Services and,
if their adoption occurs between regular sessions of the
Legislative Assembly, a report to the Emergency Board. The fees
may not exceed the cost of administering the regulatory program
of the State Board of Tax Practitioners pertaining to the
purposes for which the fees are established, as authorized by the
Legislative Assembly within the board's budget, as that budget
may be modified by the Emergency Board. + } ' .
  On page 2, delete line 15.
  In line 16, delete '(4)' and insert '(3)'.
  In line 26, delete '(5)' and insert '(4)'.
  In line 28, delete '(6)' and insert '(5)'.
  In line 32, delete '(7)' and insert '(6)' and delete ' (6)' and
insert '(5)'.
  In line 36, delete '(8)' and insert '(7)'.
  In line 37, delete '(9)' and insert '(8)'.
  In line 40, delete '(10)' and insert '(9)'.
  In line 43, delete '(11)' and insert '(10)'.
  After line 44, insert:
  '  { +  SECTION 3. + }  { + Notwithstanding any other law
limiting expenditures, the limitation on expenditures established
by section 1, chapter ___, Oregon Laws 2007 (Enrolled House Bill
5045), for the biennium beginning July 1, 2007, as the maximum
limit for payment of expenses from fees, moneys or other
revenues, including Miscellaneous Receipts, but excluding lottery
funds and federal funds, collected or received by the State Board
of Tax Practitioners, is increased by $100,549. + }
  '  { +  SECTION 4. + }  { + This 2007 Act being necessary for
the immediate preservation of the public peace, health and
safety, an emergency is declared to exist, and this 2007 Act
takes effect on its passage. + } ' .
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