74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
SA to SJR 4
 
LC 912/SJR 4-1
 
                      SENATE AMENDMENTS TO
                    SENATE JOINT RESOLUTION 4
 
                      By COMMITTEE ON RULES
 
                             June 6
 
  Delete lines 3 through 15 of the printed joint resolution and
insert:
  '  { +  PARAGRAPH 1. + } The Constitution of the State of
Oregon is amended by creating a new section 15 to be added to and
made a part of Article IX, such section to read:
  '  { +  SECTION 15. + }  { + (1) In addition to and not in lieu
of any other tax:
  ' (a) A tax equal to 42.25 mills is imposed upon the
distribution of each cigarette in this state;
  ' (b) A tax equal to 30 percent of the wholesale price of each
cigar is imposed upon the distribution of each cigar in this
state; and
  ' (c) A tax equal to 30 percent of the wholesale price of each
other tobacco product is imposed upon the distribution of each
other tobacco product in this state.
  ' (2) For purposes of subsection (1) of this section,
distribution of cigarettes, cigars or other tobacco products
occurs when the taxes imposed under this section have not been
paid on cigarettes, cigars or other tobacco products and the
cigarettes, cigars or other products are:
  ' (a) Brought or transported into this state for sale, use or
consumption in this state;
  ' (b) Made, manufactured or fabricated in this state for sale,
use or consumption in this state;
  ' (c) Shipped or transported to retail dealers in this state
for sale, use or consumption by those retail dealers;
  ' (d) Stored in this state for sale, use or consumption in this
state;
  ' (e) Sold in this state; or
  ' (f) Possessed by a consumer in this state.
  ' (3) Notwithstanding subsection (1) of this section:
  ' (a) Cigarettes transported into this state in quantities of
less than 200 cigarettes that are used or possessed by the first
person in possession of those cigarettes are exempt from the tax
imposed under paragraph (a) of subsection (1) of this section;
and
  ' (b) The Legislative Assembly may provide that the tax imposed
under paragraph (b) of subsection (1) of this section, when
combined with existing taxes on cigars, may not exceed 50 cents
per cigar.
  ' (4) The Legislative Assembly may enact laws to facilitate
administration of the taxes imposed under this section, including
but not limited to laws defining terms used in this section.
  ' (5) Revenues from the taxes imposed under this section are
dedicated to providing health care to children, low-income adults
and other medically underserved Oregonians and to tobacco use
prevention and education.
  ' (6) The taxes imposed under this section apply to:
  ' (a) Distributions of cigarettes, cigars and other tobacco
products occurring on or after January 1, 2008; and
  ' (b) Cigarettes, cigars and other tobacco products that are in
this state and in the possession of a person, other than a
consumer for purposes of consumption, as of January 1, 2008. + }
 
  '  { +  PARAGRAPH 2. + }  { + The amendment proposed by this
resolution shall be submitted to the people for their approval or
rejection at a special election held throughout this state as
provided in section __, chapter __, Oregon Laws 2007
(Enrolled __ Bill __) (LC __). + } ' .
                         ----------