75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
Enrolled
House Bill 2214
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor Theodore R.
Kulongoski for State Forestry Department)
CHAPTER ................
AN ACT
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 Oregon:
SECTION 1. ORS 321.015 is amended to read:
321.015. (1) For the calendar years beginning January 1,
{ - 2008 - } { + 2010 + }, and January 1, { - 2009 - }
{ + 2011 + }, there is levied a privilege tax of 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 62.5 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) { + (a) + } For the calendar years beginning January 1,
{ - 2008 - } { + 2010 + }, and January 1, { - 2009 - } { +
2011 + }, 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
{ - $1.1456 - } { + 77 cents + } 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 { - 2008 - } { + 2010 + } and
{ - 2009 - } { + 2011 + }.
{ + (b) For the calendar years beginning January 1, 2010, and
January 1, 2011, in addition to the taxes levied under
subsections (1) and (2) of this section and paragraph (a) of this
Enrolled House Bill 2214 (HB 2214-A) Page 1
subsection, there is levied a privilege tax of 37 cents per
thousand board feet, board measure, for the privilege of
harvesting merchantable forest products harvested on forestlands,
for the purpose of providing field administration of the Oregon
Forest Practices Act. + }
(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 2009 Act apply to forest products harvest tax reporting
periods beginning on or after January 1, 2010. + }
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Passed by House June 26, 2009
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 29, 2009
...........................................................
President of Senate
Enrolled House Bill 2214 (HB 2214-A) Page 2
Received by Governor:
......M.,............., 2009
Approved:
......M.,............., 2009
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2009
...........................................................
Secretary of State
Enrolled House Bill 2214 (HB 2214-A) Page 3