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 2136
 
                         House Bill 2616
 
Sponsored by Representative KAHL; Representatives BAILEY,
  BARNHART, BUCKLEY, CANNON, CLEM, COWAN, DEMBROW, GALIZIO,
  GARRETT, KOTEK, NATHANSON, READ, RILEY, SHIELDS, J SMITH,
  STIEGLER, TOMEI, VANORMAN, WITT, Senator VERGER
 
 
                             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.
 
  Removes prohibition against local government imposition of
taxes on cigarettes and tobacco products.
  Applies to cigarettes and tobacco products distributed after
effective date of Act.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to local government tobacco taxes; creating new
  provisions; amending ORS 323.030, 323.031 and 323.640; and
  prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 323.030 is amended to read:
  323.030. (1) Every distributor shall pay a tax upon
distributions of cigarettes at the rate of 29 mills for the
distribution of each cigarette in this state.
    { - (2) The taxes imposed by ORS 323.005 to 323.482 are in
lieu of all other state, county or municipal taxes on the sale or
use of cigarettes. - }
    { - (3) - }   { + (2) + } Any cigarette with respect to which
a tax has been prepaid under ORS 323.068 or has otherwise once
been imposed under ORS 323.005 to 323.482 is not subject upon a
subsequent distribution to the taxes imposed by ORS 323.005 to
323.482.
  SECTION 2. ORS 323.640 is amended to read:
  323.640.   { - (1) The taxes imposed by ORS 323.505 are in lieu
of all other state, county or municipal taxes on the sale or use
of tobacco products. - }
    { - (2) - }  Any tobacco product with respect to which a tax
has once been imposed under ORS 323.505 shall not be subject upon
a subsequent distribution to the taxes imposed by ORS 323.505.
  SECTION 3. ORS 323.031 is amended to read:
  323.031. (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
30 mills 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 4.  { + The amendments to ORS 323.030, 323.031 and
323.640 by sections 1 to 3 of this 2009 Act apply to cigarettes
and tobacco products distributed after the effective date of this
2009 Act. + }
  SECTION 5.  { + This 2009 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
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