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 2968-1
 
                   Senate Joint Resolution 33
 
Sponsored by Senator KRUSE
 
 
                             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.
 
  Proposes amendment to Oregon Constitution to prohibit personal
income and corporate excise and income taxes in tax years
beginning on or after January 1, 2011. Allows prohibition to take
effect only if state general retail sales and use tax is imposed.
  Permits Legislative Assembly to refer income tax proposals to
people for approval or rejection.
  Refers proposed amendment to people for their approval or
rejection at special election held on same date as next primary
election.
 
                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  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) The Legislative Assembly may not
impose a tax on or measured by income in a tax year beginning on
or after January 1, 2011.
  (2) Subsection (1) of this section applies only when the
Legislative Assembly or the people of this state impose a state
general retail sales and use tax on the sale and use of tangible
personal property.
  (3) Nothing in subsection (1) of this section precludes the
Legislative Assembly from referring proposed laws imposing a tax
on or measured by income in a tax year beginning on or after
January 1, 2011, to the people of this state for their approval
or rejection. + }
 
  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 on the same date
as the next primary election. + }
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