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PUBLIC
HEARING SB 223-A, SB 229-A, SB 228 |
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TAPE 146,
147, A |
APRIL 29,
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
Witness Present: John Phillips, Department of Revenue
(DOR)
Debra
Buchanan, DOR
Dave
Boyer, Multnomah County
Walter
Barkon, Benton County Resident
Member: Kids!
Cyrel
Gabel, Corvallis School Board
Kathy
Rodeman, Corvallis School District
Staff Present: Paul
Warner, Legislative Revenue Officer
Mazen
Malik, Legislative Revenue Office
Kathy
Tooley, Committee Assistant
TAPE 146, SIDE A
|
004 |
Chair Shetterly |
Calls meeting to order at 8:35
a.m. |
OPENED PUBLIC HEARING ON SB 223-A
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010 |
Mazen Malik |
Provided description and background of SB 228, (Exhibit 1); has
minimal fiscal impact. |
|
033 |
John Phillips |
Bill places intergovernmental agencies that levy taxes under local
budget law (Exhibit 2). |
|
055 |
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Questions and discussion regarding current intergovernmental agencies
that can levy taxes. |
|
068 |
Rep. Barnhart |
If they have a small levy that covers one area of the budget, does
this law apply to the whole budget? |
|
074 |
Phillips |
Answered affirmatively, for only the year the intergovernmental
agency levies a tax. |
|
077 |
Chair Shetterly |
Closed the Public Hearing on SB 223-A. |
OPENED WORK SESSION ON SB 223-A
|
079 084 |
Rep. Scott |
MOTION: MOVED SB 223-A TO THE
HOUSE FLOOR WITH A DO PASS RECOMMENDATION ROLL CALL: MOTION PASSED 9-0-0 REPRESENTATIVES VOTING AYE:
Barnhart, Berger, Farr, Hass, Hopson, Scott, Verger, Williams, Chair
Shetterly. Rep. Farr will carry the bill. |
OPENED PUBLIC HEARING ON SB 229-A
|
095 |
Malik |
Provided description and background of SB 229-A, (Exhibit 3);
discussed positive revenue impact (Exhibit 4). |
|
140 |
Phillips |
Provided description of SB 229-A, discussed history and described
scenarios in which taxes on additional taxes on a property from appeal. |
|
192 |
Rep Verger |
Have you jumped back too far giving the person until the 16th
of the next month? |
|
198 |
Phillips |
The proposal is to take it to what is prior to the bill in 1999. It is on the table if it is something you
are interested in changing. For the
person who appeals discussed 16% penalty that is accrued during appeal. |
|
203 |
Rep. Verger |
Prior to 1999 this was not a big problem? There was a taxpayer with a problem in 1999 and a bill came
from that. |
|
208 |
Chair |
Yes, The problem in 1999 was not related to appeals, but to omitted
property that caught the person by surprise. |
|
212 |
Phillips |
Questions and discussion relating to unique tax liability situation. |
|
231 |
Chair |
Closed Public Hearing on SB 229-A. |
OPENED WORK SESSION ON SB 229-A
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232 235 |
Rep. Verger |
MOTION: MOVED SB 229-A TO THE
HOUSE FLOOR WITH A DO PASS RECOMMENDATION ROLL CALL: MOTION PASSED 9-0-0 REPRESENTATIVES VOTING AYE:
Barnhart, Berger, Farr, Hass, Hopson, Scott, Verger, Williams, Chair
Shetterly. Rep. Verger will carry the bill. |
|
243 |
Chair Shetterly |
Closed Work Session on SB 229-A. |
PUBLIC HEARING SB 228
|
249 |
Malik |
Provided description and background of SB 228 (Exhibit 6). Discussed -1, (Exhibit 7); -2, (Exhibit
8); and -3 amendments. |
|
284 |
Debra Buchanan |
Provided description of the bill and amendments. The -1 amendment corrects a inadvertent problem
from 1999 legislation which reestricted DOR from disclosing information to a
certified public accountant or an attorney.
Worked with Rep. Verger on the -2 amendment takes care of language
regarding implied consent. |
|
327 |
Rep. Verger |
Had been concerned with the implication and the amendment satisfies
that concern. |
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329 |
Chair Shetterly |
Do not need -1 if use the -2.
And Rep. Verger likes the -2? |
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342 |
Rep. Verger |
Answered affirmatively. |
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351 |
Debra Buchanan |
Provided overview of -3 amendments. |
|
370 |
Chair Shetterly |
Is there a fiscal impact? |
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373 |
Buchanan |
If there is, it would be minimal. |
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376 |
Rep. Berger |
Would this open the door in any municipality that is contemplating an
income tax? |
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377 |
Buchanan |
It would to the extent they are contemplating a tax on or measured by
income and then pursuant to a written agreement protecting the
confidentiality of the information.
Multnomah and Benton Counties have expressed an interest in pursuing
an income tax. |
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385 |
Rep. Berger |
Or any other county or city in the state? |
|
390 |
Buchanan |
Answered affirmatively. |
|
392 |
Rep. Barnhart |
The purpose of this disclosure would be what? |
|
398 |
Buchanan |
Described scenario where county requests tape of returns filed for
comparison purposes, probably a compliance effort after the fact. Anticipate it would be as needed to
administer the tax. |
|
416 |
Chair Shetterly |
Are you satisfied with municipal corporations, does that work for
counties? |
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418 |
Buchanan |
John Phillips described definition of a municipal corporation does
include cities and counties. |
|
440 |
Dave Boyer |
Spoke in support of SB 228, (Exhibit 10), provided background and
discussion regarding upcoming vote on personal income tax in Multnomah
County. -3 will help on the initial collection and follow-up enforcement. |
TAPE 147, SIDE A
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035 |
Walter Barkan |
Spoke in support of SB 228, (Exhibit 11), as it provides new tax
revenue for schools in Benton County. Access to state tax return is vital for
effective enforcement. Current law prohibits sharing tax information with
county governments. Ensuring
confidentiality addressed by -3 amendment. |
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055 |
Cyrel Gable |
Spoke in support of SB 228, (Exhibit 12). Corvallis is looking at a county personal income tax to raise
money for schools. -3 Amendment would
assist county in tax collections. |
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075 |
Kathy Rodeman |
Spoke in support of SB 228, (Exhibit 13), reiterated testimony of
panel as it helps resolve funding issue for schools. |
|
082 |
Chair Shetterly |
Closed Public Hearing on SB 228 |
OPENED WORK SESSION ON SB 228.
|
090 |
Rep. Verger |
MOTION: MOVED ADOPTION OF THE
–2 AMENDMENTS INTO SB 228. ORDER: HEARING NO OBJECTION,
THE CHAIR SO ORDERS. (ALL MEMBERS PRESENT). |
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092 |
Rep. Verger |
MOTION: MOVED ADOPTION OF THE
–3 AMENDMENTS INTO SB 228. ORDER: HEARING NO OBJECTION,
THE CHAIR SO ORDERS. (ALL MEMBERS PRESENT). |
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095 100 |
Rep. Verger |
MOTION: MOVED SB 228 AS
AMENDED TO THE HOUSE FLOOR WITH A DO PASS RECOMMENDATION. ROLL CALL: MOTION PASSED 9-0-0 REPRESENTATIVES VOTING AYE:
Barnhart, Berger, Farr, Hass, Hopson, Scott, Verger, Williams, Chair
Shetterly. Rep. Barnhart will carry the bill. |
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106 |
Chair Shetterly |
Closed Work Session on SB 228. |
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108 |
Chair Shetterly |
Meeting adjourned at 9:13 a.m. |
Tape Log Submitted by,
Kathy Tooley, Committee
Assistant
Exhibit Summary:
1.
Malik,
“Staff Measure Summaries SB 223-A”, 2 pages
2.
Phillips,
“SB 223-A Local Budgeting and Intergovernmental Agencies”, 1 page
3.
Malik,
“Staff Measure Summary SB 229-A”, 1 page
4.
Malik,
“Revenue Impact Statement SB 229-A”, 1 page
5.
Phillips,
“SB 229 Due Date for Additional Taxes After Appeal”, 2 pages
6.
Malik,
“Staff Measure Summary SB 228”, 1 page
7.
Malik,
“SB 228 -1 Amendment”, 1 page
8.
Malik,
“SB 228 -2 Amendment”, 1 page
9.
Malik,
“SB 228 -3 Amendment”, 1 page
10.
Boyer,
“Testimony SB 228”, 1 page
11.
Barkan,
“Testimony SB 228”, 1 page
12.
Gable,
“Testimony SB 228”, 1 page
13.
Rodeman,
“Testimony SB 228”, 1 page