ORIENTATION MEETING

TAPE 11-12, A-B

HOUSE REVENUE COMMITTEE

JANUARY 22, 2003 8:30 AM STATE CAPITOL BUILDING

Members Present: Representative Lane Shetterly, Chair

Representative Wayne Scott, Vice Chair

Representative Joanne Verger, Vice Chair

Representative Phil Barnhart

Representative Vicki Berger

Representative Pat Farr

Representative Mark Hass

Representative Elaine Hopson

Representative Max Williams

Invited Witness Present: Paul Romain, Oregon Beer and Wine Distributors Association

Staff Present: Paul Warner, Legislative Revenue Officer

Dick Yates, Legislative Revenue Office

Kathy Tooley, Committee Staff

TAPE 11, SIDE A

004

Chair Shetterly

Calls meeting to order at 8:32 a.m.

015 022	Dick Yates Yates	Presented slide show on “Excise Taxes”, (Page 1, Slide Top, Exhibit 1). Continued presentation, beginning “Excise Taxes”, (Page 1, Slide Bottom, Exhibit 1).
046 065	Yates	Continued presentation, beginning “Tobacco Revenues”, (Page 2, Slide Top, Exhibit 1). Continued presentation, beginning “Cigarette Tax Rate”, (Page 2, Slide Bottom, Exhibit 1).
085	Yates	Continued presentation beginning “State Excise Tax Rates”, (Page 3, Slide Top, Exhibit 1).
077	Yates	Continued presentation, beginning “Sales + Excise”, (Page 3, Slide Bottom, Exhibit 1).
102	Yates	Continued presentation, beginning “2001-02 Revenue”, (Page 4, Slide Top, Exhibit 1).
108	Yates	Continued presentation, beginning “Distribution Percents”, (Page 4, Slide Bottom, Exhibit 1).
135	Yates	Continued presentation, beginning “2003-05 Forecast”, (Page 5, Slide Top, Exhibit 1).
150	Yates	Continued presentation, beginning “Taxed Distributions”, (Page 5, Slide Bottom, Exhibit 1). Questions and discussion interspersed.
241	Yates	Continued presentation, beginning “Price Per Pack in Cents”, (Page 6, Slide Top, Exhibit 1). Questions and discussion interspersed.
256	Yates	Continued presentation, beginning “Other Tobacco Products”, (Page 6, Slide Bottom, Exhibit 1).
287	Yates	Continued presentation, beginning “Tax on Cigars”, (Page 7, Slide Top, Exhibit 1. Questions and discussion interspersed.
384	Yates	Continued presentation, beginning “State Rates”, (Page 7, Slide Bottom, Exhibit 1).
398	Yates	Continued presentation, beginning “2001-02 Revenue”, (Page 8, Slide Top, Exhibit 1).
415	Yates	Continued presentation, beginning “Tobacco Revenue”, (Page 8, Slide Bottom, Exhibit 1). Discussion interspersed.
429	Yates	Continued presentation, beginning “Master Settlement Agreement”, (Page 9, Slide Top, Exhibit 1).

TAPE 12, SIDE A

058	Yates	Continued presentation, beginning “Estimated Payments”, (Page 9, Slide Bottom, Exhibit 1).
082	Yates	Continued presentation, beginning “Payment Dedications”, (Page 10, Slide Top, Exhibit 1). Questions and discussion interspersed.
237	Yates	Continued presentation, beginning “Alcoholic Beverages”, (Page 10, Slide Bottom, Exhibit 1).
248	Yates	Continued presentation, beginning “Distribution Formula”, (Page 11, Slide Top, Exhibit 1).
264	Yates	Continued presentation, beginning “Beer Tax Rates”, (Page 11, Slide Bottom, Exhibit 1). Questions and discussion interspersed.
293	Yates	Continued presentation, beginning “State Rates”, (Page 12, Slide Top, Exhibit 1). Question and discussion interspersed.
308	Yates	Continued presentation, beginning “2001- Beer Tax”, (Page 12, Slide Bottom, Exhibit 1).
312	Yates	Continued presentation, beginning “Beer Tax Revenue”, (Page 13, Slide Top, Exhibit 1). Questions and discussion interspersed.
362	Yates	Continued presentation, beginning “Wine Tax Rates, (Page 13, Slide Bottom, Exhibit 1).
343	Yates	Continued presentation, beginning “State Wine Tax Rates”, Page 14, Slide Top, Exhibit 1).
378	Yates	Continued presentation, beginning “State Wine and Sales Tax Rates.”, (Page 14, Slide Bottom, Exhibit 1). Questions and discussion interspersed.

TAPE 11, SIDE B

010	Yates	Continued presentation, beginning “2001-02 Wine Tax Revenue”, (Page 15, Slide Top, Exhibit 1).
016	Yates	Continued presentation, beginning “Wine Tax Revenue”, (Page 15, Slide Bottom, Exhibit 1.
024	Yates	Continued presentation, beginning “OLCC Liquor Markup”, (Page 16, Slide Top, Exhibit 1). Questions and discussion interspersed.
057	Yates	Continued presentation, beginning “OLCC Sales”, (Page 16, Slide Bottom, Exhibit 1).
069	Yates	Continued presentation, beginning “2001-02 OLCC Revenue”, (Page 17, Slide Top, Exhibit 1). Question and discussion interspersed.
101	Yates	Continued presentation, beginning “2001-02 Distributions”, (Page 17, Slide Bottom, Exhibit 1).
109	Yates	Continued presentation, beginning “OLCC Distributions” (Page 18, Slide Top, Exhibit 1). Questions and discussion interspersed. Referred back to “2001-02 OLCC Revenue”, (Page 17, Slide Top, Exhibit 1).
238 276	Yates Yates	Continued presentation, beginning “911 Emergency Access Tax” (Page 18 Slide Bottom, Exhibit 1). Continued presentation, beginning “9-1-1 Revenue”, (Page 19, Slide Top, Exhibit 1).
306	Yates	Continued presentation, beginning “Fuel Taxes”, (Page 19, Slide Bottom, Exhibit 1). Questions and discussion interspersed.
395	Yates	Continued presentation, beginning “Motor Vehicle Fuel Tax Rates”, (Page 20, Slide Top, Exhibit 1).
430	Yates	Continued presentation, beginning “Fuel Tax Revenue”, (Page 20, Slide Bottom, Exhibit 1).

TAPE 12, SIDE B

006	Yates	Continued presentation, beginning “Weight-Mile Taxes”, (Page 21, Slide Top, Exhibit 1).
032	Yates	Continued presentation, beginning “Weight-Mile Tax”, (Page 21, Slide Bottom, Exhibit 1).
043	Yates	Continued presentation, beginning “In Lieu Taxes”, (Page 22, Slide Top, Exhibit 1).
081	Yates	Continued presentation, beginning “Weight Mile Tax Revenue”, (Page 22, Slide Bottom, Exhibit 1). Questions and discussion interspersed.
160	Chair Shetterly	Recognized Paul Romain, representing the Oregon Beer and Wine Distributors Association, to provide information answer questions about the OLCC.
164	Paul Romain	Described and answered questions on distilled spirits distribution and beer and wine taxation and distribution.
282	Chair Shetterly	Meeting adjourned at 10:12 a.m.

Tape Log Submitted by,

Kathy Tooley, Committee Assistant Reviewed by Kim Taylor James

Exhibit Summary:

1. Yates, “Excise Taxes 2003 Orientation”, 22 pages.