75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 461
 
                         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)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Extends forest products harvest tax for forest research and
Oregon Forest Practices Act administration to 2010 and 2011
calendar years. Establishes tax rates.
  Applies to forest products harvest tax reporting periods
beginning on or after January 1, 2010.
 
                        A BILL FOR 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) 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 - }   { + $___ + } 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 + }.
  (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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