By Taxpayer Association of Oregon
Over a dozen new tax related proposals introduced in a single day. Here are the ones we believe will likely be tax increases.
CELL PHONE & TELECOMMUNICATION TAXES
Senate Bill 300 — Relating to the universal service fund. Repeals exemption from universal service fund charge for radio communications services, radio paging services, commercial mobile radio services, personal communications services and cellular communications services
Senate Bill 58 — Relating to fees imposed by the Public Utility Commission; declaring an emergency. Increases annual fee imposed on public utilities and telecommunications providers for purpose of defraying costs of Public Utility Commission
Senate Bill 248 — Relating to Oregon Liquor Control Commission fees; declaring an emergency. Increases certain fees charged by Oregon Liquor Control Commission.
SMALL BUSINESS TAX
Senate Bill 211 — Relating to taxation; Reduces amount of income eligible for elective reduced personal income tax rate allowed for certain pass-through income.
Senate Bill 206 — Relating to taxes imposed upon corporations; prescribing an effective date. Requires corporation with Oregon sales in excess of $100,000 to file corporate excise tax or corporate income tax return.
Senate Bill 207 — Relating to apportionment of corporate income. Modifies methods for calculating numerator used in apportionment of business income for purposes of corporate excise taxation.
Senate Bill 208 — Relating to the corporate minimum tax; Modifies certain corporate minimum tax rates
SENATE BILL 40 — Relating to heating oil tank regulatory program. Modifies heating oil tank decommissioning certification fees and heating oil tank corrective action certification fees. Applies to fees assessed on and after January 1, 2020.
SENATE BILL 41 — Relating to oil spill prevention fees; prescribing an effective date. Modifies oil spill prevention fees.
SENATE BILL 45 — Relating to mining. Changes fees charged by State Department of Geology and Mineral Industries for permits for mineral exploration, mining operations, exclusion certificates, gas and oil drilling and exploration, and geothermal well drilling operation.
Senate Bill 28 — Relating to Oregon Health Authority fee amounts. Increases fees related to tourist facilities, public spas, pools and bathhouses, bed and breakfasts, restaurants and vending machines and for plan review for restaurant construction or remodeling.
HB 2270 – Increases tax on distribution of cigarettes.
House Bill 2659 — Relating to tax programs related to forestlands; prescribing an effective date. Repeals special assessments and property tax exemptions for forestlands covered by timber plantations and non-forested land.
Senate Bill 210 — Relating to exemption from taxation for property of certain charitable institutions; prescribing an effective date Requires certain institutions seeking property tax exemption to file information return that states basis for exemption claim in terms derived from Oregon case law.