Chapter 296 Oregon Laws 1999
Session Law
AN ACT
HB 2811
Relating to motor vehicle
fuel tax; creating new provisions; amending ORS 319.415; and declaring an
emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 319.415 is amended to read:
319.415. (1) On or before July 15, 1987, and on or before July
15 of each year thereafter, the Oregon Department of Administrative Services,
after consultation with the Department of Transportation and the State Marine
Board, shall determine [as accurately as
possible] the amount of the motor vehicle fuel tax imposed under ORS
319.010 to 319.430 during the preceding fiscal year with respect to fuel
purchased and used to operate or propel motor boats. The amount determined
shall be reduced by the amount of any refunds for motor boats used for
commercial purposes actually paid during the preceding year on account of ORS
319.280 (1)(a).
(2)(a) The Oregon
Department of Administrative Services shall estimate the amount of fuel
described in subsection (1) of this section that is used to operate or propel
motor boats by conducting a statistically valid, unbiased, independent survey
of boat owners. The survey shall be conducted once every four years and shall
be designed to estimate the average daily fuel consumption by motor boats and
the total days of motor boat use per year. The survey shall be used to
determine the amount of the transfer required by subsection (3) of this section
for the first transfer that occurs after the survey is completed. If the tax
rate changes during the fiscal year, the amount of tax to be transferred shall
be prorated based on the percentage of total motor boat use taking place during
each tax period.
(b) In years when no survey
is conducted, the amount to be transferred under subsection (3) of this section
shall be calculated by multiplying the per boat fuel consumption factors from
the preceding survey by the number of motor boats as shown by the annual actual
count of boat registrations. The resulting amount, in gallons per year, shall
be the basis for the determination of the amount to be transferred.
(c) The survey required by
paragraph (a) of this subsection shall be developed by a research department
within the State System of Higher Education, in consultation with the State
Marine Board and the Department of Transportation. The Oregon Department of
Administrative Services shall contract for the development and conduct of the
survey, and the costs shall be paid by the Department of Transportation. Costs
paid by the Department of Transportation may be deducted from the amount
transferred to the State Marine Board under subsection (3) of this section.
[(2)] (3) The Oregon Department of
Administrative Services shall certify the amount of the estimate made under
subsection (1) of this section, as reduced by refunds, to the Department of
Transportation, to the State Marine Board and to the State Treasurer.
Thereupon, that amount shall be transferred from the Department of
Transportation Driver and Motor Vehicle Suspense Account to the Boating Safety,
Law Enforcement and Facility Account created under ORS 830.140, and is
continuously appropriated to the State Marine Board for the purposes for which
the moneys in the Boating Safety, Law Enforcement and Facility Account are appropriated.
SECTION 2. (1) The first survey required by ORS
319.415 (2) shall be conducted in such time that it can be the basis for the
transfer of moneys that is required on or before July 15, 2003.
(2) For purposes of
transfers from July 1999 through July 2002, the Oregon Department of
Administrative Services shall make the estimate required by ORS 319.415 on the
basis of the motor boat fuel consumption results of the 1998 statewide boater
survey conducted by the State Marine Board.
SECTION 3. This 1999 Act being necessary for the
immediate preservation of the public peace, health and safety, an emergency is
declared to exist, and this 1999 Act takes effect on July 1, 1999.
Approved by the Governor
June 21, 1999
Filed in the office of
Secretary of State June 22, 1999
Effective date July 1, 1999
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