75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
Enrolled
House Bill 3128
Sponsored by COMMITTEE ON BUSINESS AND LABOR
CHAPTER ................
AN ACT
Relating to surety bonds required by Oregon Liquor Control
Commission; creating new provisions; and amending ORS 473.065.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 473.065 is amended to read:
473.065. (1) If a manufacturer's total tax liability under ORS
473.030 (1) in the previous calendar year was less than $1,000,
the manufacturer may deposit with the Oregon Liquor Control
Commission an amount in cash equal to the manufacturer's total
tax liability under ORS 473.030 (1) for the previous calendar
year in lieu of the bond required by ORS 471.155 (1).
(2) If a manufacturer's actual tax liability under ORS 473.030
(1) is less than the amount deposited under subsection (1) of
this section, the manufacturer may request that the commission
refund the excess funds or may apply those funds toward the
manufacturer's tax liability under ORS 473.030 (1) for the next
calendar year.
(3) If a manufacturer's actual tax liability under ORS 473.030
(1) is greater than the amount deposited under subsection (1) of
this section, the manufacturer shall pay to the commission the
additional amount owed in the manner required under ORS 473.060.
(4) Unless the commission determines that a winery { + , grower
sales privilege or warehouse + } licensee { + or direct shipper
or wine self-distribution permit holder + } presents an unusual
risk for nonpayment of any license fees, privilege taxes,
agricultural products taxes or other tax, penalty or interest
imposed under this chapter or ORS chapter 471, the commission
shall waive the bond required under ORS 471.155 (1) for the
{ - winery - } licensee { + or permit holder + } if:
(a) The licensee { + or permit holder + } was not liable for a
privilege tax under this chapter in the immediately preceding
calendar year and does not expect to be liable for a privilege
tax under this chapter in the current calendar year; or
{ - (b) The winery was established during the current
calendar year and the licensee does not expect to be liable for a
privilege tax under this chapter in the current calendar
year. - }
{ + (b) The licensee or permit holder of a business
established during the current calendar year does not expect to
be liable for a privilege tax under this chapter in the current
calendar year. As used in this paragraph, 'business' means:
(A) A winery.
Enrolled House Bill 3128 (HB 3128-A) Page 1
(B) A business operated pursuant to a license issued under ORS
471.227.
(C) A warehouse.
(D) A business operated pursuant to a permit issued under ORS
471.274.
(E) A business operated pursuant to a permit issued under ORS
471.282. + }
SECTION 2. { + The amendments to ORS 473.065 by section 1 of
this 2009 Act apply to privilege tax reporting periods beginning
on or after January 1, 2010. + }
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Passed by House May 8, 2009
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate May 29, 2009
...........................................................
President of Senate
Enrolled House Bill 3128 (HB 3128-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 3128 (HB 3128-A) Page 3