Bill Text: OR HB2853 | 2011 | Regular Session | Introduced

Oregon House Bill 2853 (Prior Session Legislation)

Introduced

Bill Title: Relating to mass transit taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB2853 Detail]

Download: Oregon-2011-HB2853-Introduced.html



     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 1258

                         House Bill 2853

Sponsored by Representative WINGARD (Presession filed.)

                             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.

  Modifies factors mass transit district must consider in making
findings to support increasing payroll tax.

                        A BILL FOR AN ACT
Relating to mass transit taxes; amending ORS 267.385.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 267.385 is amended to read:
  267.385. (1) To carry out the powers granted by ORS 267.010 to
267.390, a district may by ordinance impose { + :
  (a) + } An excise tax on every employer equal to not more than
eight-tenths of one percent of the wages paid with respect to the
employment of individuals.   { - For the same purposes, a
district may by ordinance impose - }
   { +  (b) + } A tax on each individual equal to not more than
eight-tenths of one percent of the individual's net earnings from
self-employment.
  (2)   { - No - }   { + An + } employer   { - shall - }
 { + may not + } make a deduction from the wages of an employee
to pay all or any portion of a tax imposed under this section.
  (3) The provisions of ORS 305.620 are applicable to collection,
enforcement, administration and distribution of a tax imposed
under this section.
  (4)   { - At any time - }   { + If + } an employer or
individual fails to remit the amount of taxes when due under an
ordinance of the district board imposing a tax under this
section, the Department of Revenue may enforce collection by the
issuance of a distraint warrant for the collection of the
delinquent amount and all penalties, interest and collection
charges accrued thereon.   { - Such warrant shall be issued and
may be enforced - }   { + The department shall issue and enforce
the distraint warrant + } in the same manner and   { - have - }
the  { + distraint warrant has the + } same force and effect as
prescribed with respect to warrants for the collection of
delinquent state income taxes.
  (5) Any ordinance adopted under subsection (1) of this section
 { - shall require - }   { + requires + } an individual having
net earnings from self-employment from activity both within and
without the district taxable by the State of Oregon to allocate
and apportion
  { - such - }   { + the + } net earnings to the district in the
manner required for allocation and apportionment of income under
ORS 314.280 and 314.605 to 314.675.   { - Such - }   { + The + }
ordinance shall give the individual the option of apportioning
income based on a single factor designated by the ordinance.
  (6) Any ordinance adopted under subsection (1) of this section
with respect to net earnings from self-employment may impose a
tax for a taxable year measured by each individual's net earnings
from self-employment for the prior taxable year, whether
  { - such - }   { + the + } prior taxable year begins before or
after November 1, 1981, or   { - such - }   { + the
 + }ordinance.
  (7) Any ordinance imposing a tax authorized by subsection (1)
of this section   { - shall - }   { + does + } not apply to any
business, trade, occupation or profession upon which a tax is
imposed under ORS 267.360.
  (8) The district board may not adopt an ordinance increasing a
tax authorized by subsection (1) of this section unless the board
makes a finding that the economy in the district has recovered to
an extent sufficient to warrant the increase in tax.  In making
the finding, the board shall consider regional employment
 { + and unemployment, including the unemployment rate in the
region, + }   { - and - }  income growth { +  and regional mass
transit ridership + }.
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