Bill Text: OR SB696 | 2011 | Regular Session | Introduced

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Bill Title: Relating to taxation of alcoholic beverages; appropriating money; prescribing an effective date.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2011-06-30 - In committee upon adjournment. [SB696 Detail]

Download: Oregon-2011-SB696-Introduced.html

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     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 1949

                         Senate Bill 696

Sponsored by Senator MONROE

                             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.

  Authorizes counties to impose taxes on malt beverages and wine.
Directs Oregon Liquor Control Commission to collect taxes.
Distributes tax revenues to counties imposing tax, for specified
purposes relating to alcohol or drug addiction.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to taxation of alcoholic beverages; creating new
  provisions; amending ORS 473.190; appropriating money; and
  prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Sections 2 to 4 of this 2011 Act are added to
and made a part of ORS chapter 473. + }
  SECTION 2.  { + (1) The governing body of each county in this
state may impose a tax on malt beverages or wine sold at retail
in the county. The governing body may impose the tax by enacting
a nonemergency ordinance.
  (2) If authorized by the governing body of the county, the tax
may be imposed only as prescribed in this section.
  (3) The tax shall be imposed on manufacturers or importing
distributors of malt beverage or wine based on quantities of
retail sales reported as required under section 3 of this 2011
Act.
  (4) Each county governing body enacting an ordinance described
in this section shall send a copy of the ordinance to the Oregon
Liquor Control Commission. The ordinance shall become operative
on the first day of the first month that begins more than 91 days
following the date of enactment of the ordinance. + }
  SECTION 3.  { + (1) Each person that sells malt beverages or
wine at retail in a county that has enacted a tax authorized
under section 2 of this 2011 Act shall report on the monthly
sales of malt beverages and wine by the person in the county to
the Oregon Liquor Control Commission at the time and in the form
prescribed by the commission. The report shall contain any
information required by the commission, including the quantity of
monthly retail sales of malt beverages and wine for each
manufacturer or importing distributor of the malt beverages or
wine whose product is sold by the person in the county.
  (2) Based on the sales data reported under subsection (1) of
this section or as otherwise determined by the commission, the
commission shall prepare billing statements for each manufacturer
or importing distributor of malt beverages or wine that reflect
the distribution of malt beverages or wine to counties that have
enacted the tax authorized under section 2 of this 2011 Act.
  (3) The commission shall send billing statements to each
manufacturer or importing distributor of malt beverages or wine
each calendar quarter. A manufacturer or importing distributor
shall pay the taxes billed to the manufacturer or importing
distributor within 20 days of the date of billing. Payment must
be made to the commission in the form and manner prescribed by
the commission.
  (4) The commission shall deposit taxes collected under this
section in the Alcoholic Beverage Tax Fund.
  (5) For purposes of collection and enforcement, claims for
refunds, penalties, interest, record keeping, inspection of
records, appeals, confidentiality and disclosure of information,
the tax shall be considered to be a privilege tax imposed under
ORS 473.030. + }
  SECTION 4.  { + (1) The Alcoholic Beverage Tax Fund is
established in the State Treasury, separate and distinct from the
General Fund.
  (2) Moneys in the Alcoholic Beverage Tax Fund are continuously
appropriated to the Oregon Liquor Control Commission for the
purpose of making the following distributions:
  (a) Amounts necessary to reimburse the commission for the
expenses incurred in administering sections 2 to 4 of this 2011
Act, not to exceed ___ percent of the fund balance prior to
distribution, shall be distributed to the commission; and
  (b) The balance of the fund shall be distributed to the
counties of this state that have imposed taxes pursuant to
section 2 of this 2011 Act, with each county's share
proportionate to the amount of tax revenues that are allocable to
retail sales of malt beverages and wine in that county. + }
  SECTION 5.  { + (1) Revenue received by a county from a tax
imposed by the county under section 2 of this 2011 Act may be
used only for the following purposes:
  (a) Alcohol or drug addiction prevention;
  (b) Alcohol or drug addiction treatment;
  (c) Law enforcement programs that apply to persons with alcohol
or drug addiction; and
  (d) Criminal justice programs that are utilized by courts or by
corrections departments for alcohol or drug addiction prevention
or treatment.
  (2) The use of revenues received from a tax imposed by a county
under section 2 of this 2011 Act shall be determined by the
county governing body based on local community needs, except that
the county governing body may not allocate less than 15 percent
or more than 35 percent of the total amount of moneys to be
allocated annually to any one category of authorized uses under
subsection (1) of this section.
  (3) The governing body of a county receiving tax revenues under
this section shall cause an independent audit to be performed
annually on the uses of the revenues. + }
  SECTION 6. ORS 473.190 is amended to read:
  473.190.   { - No county or city of - }   { + A city in + }
this state   { - shall - }  { +  may not + } impose any fee or
tax, including occupation taxes, privilege taxes and inspection
fees, in connection with the production, sale, mixing, serving,
transporting, delivering or handling of malt or other alcoholic
liquors.
  SECTION 7.  { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }
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