74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
HA to HB 2422
 
LC 1766/HB 2422-3
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2422
 
                 By COMMITTEE ON TRANSPORTATION
 
                             April 5
 
  On page 1 of the printed bill, line 2, delete 'creating new
provisions; amending ORS 323.030 and 323.455;' and insert '
appropriating money;'.
  Delete lines 6 through 30 and insert:
  '  { +  SECTION 1. + }  { + Section 2 of this 2007 Act is added
to and made a part of ORS 323.005 to 323.482. + }
  '  { +  SECTION 2. + }  { + (1) Notwithstanding ORS 323.030 (2)
and in addition to and not in lieu of any other tax, every
distributor shall pay a tax upon distributions of cigarettes at
the rate of one mill for the distribution of each cigarette in
this state.
  ' (2) Any cigarette for which a tax has once been imposed under
ORS 323.005 to 323.482 may not be subject, upon a subsequent
distribution, to the taxes imposed by ORS 323.005 to 323.482. + }
  '  { +  SECTION 3. + }  { + (1) All moneys received by the
Department of Revenue from the tax imposed by section 2 of this
2007 Act shall be paid over to the State Treasurer to be held in
a suspense account established under ORS 293.445. All amounts in
the account are continuously appropriated to the department.
After payment of refunds the department shall distribute:
  ' (a) 84.28 percent to the Department of Transportation for the
purpose of financing and improving transportation services for
elderly and disabled individuals as provided in ORS 391.800 to
391.830;
  ' (b) 0.45 percent to the cities of this state;
  ' (c) 0.45 percent to the counties of this state;
  ' (d) 0.45 percent to the Tobacco Use Reduction Account
established under ORS 431.832;
  ' (e) 11.44 percent to the Oregon Health Plan Fund established
under ORS 414.109; and
  ' (f) 2.93 percent to the General Fund.
  ' (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 under this
section at the same time moneys are distributed to cities,
counties and the Elderly and Disabled Special Transportation Fund
under ORS 323.455. + }
  '  { +  SECTION 4. + }  { + Section 2 of this 2007 Act applies
to distributions of cigarettes occurring on or after January 1,
2008. + }
  '  { +  SECTION 5. + }  { + (1) Every distributor must take an
inventory, as of 12:01 a.m. on January 1, 2008, 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 January 21, 2008, 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 January 1, 2008; 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 January 1,
2008.
  ' (3) The amount of tax required to be paid with respect to the
affixed Oregon cigarette tax stamps shall be computed pursuant to
section 2 of this 2007 Act and remitted with the distributor's
report. Any amount of tax not paid within the time specified for
the filing of the report shall bear interest at the rate
established under ORS 305.220 per month, or fraction of a month,
from the due date of the report until paid. + } ' .
  On page 2, delete lines 1 through 37.
  In line 38, delete '5' and insert '6'.
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