|
|
INFORMATIONAL MEETING |
|
|
TAPES 5 A-B, 6 A |
JANUARY 19, 2005 9:00 AM STATE CAPITOL BUILDING
Members Present: Senator Ryan Deckert, Chair
Senator Rick Metsger
Senator Floyd Prozanski
Members Excused: Senator Gary George
Senator Bruce Starr, Vice Chair
Visiting Member: Senator Charles Starr
Staff Present: Paul Warner, Legislative Revenue Officer
Mazen Malik, Economist
Barbara Guardino, Committee Assistant
TAPE 5, SIDE A
|
004 |
Chair Deckert |
Calls meeting to order at 9:07 a.m. Introduces LRO economist Mazen Malik and Committee Assistant Barbara Guardino.
|
|
INFORMATIONAL MEETING |
||
|
038 |
Mazen Malik |
Begins slide presentation, Excise Taxes 2005 Orientation, page 1 (EXHIBIT 1).
|
|
058 |
Malik |
Discusses Tobacco Revenues, page 2. Cigarette Tax Rate.
|
|
106 |
Malik |
Discusses State Excise Tax Rates, page 3.
|
|
120 |
Malik |
Discusses 2003-04 Revenue pie chart, page 4.
|
|
130 |
Malik |
Discusses Distribution Proportions, Percents.
|
|
160 |
Chair Deckert |
Asks, does Health Department or DHS administer the tobacco use reduction account?
|
|
165 |
Malik |
Responds, DHS does this. Will find out how this is done.
|
|
177 |
Malik |
Discusses Cigarette Tax Revenue Forecast, page 5.
|
|
202 |
Malik |
Discusses Taxed Distributions, Cigarettes Packs in Hundreds of Millions.
|
|
240 |
Malik |
Discusses Price Per Pack in Cents, page 6.
|
|
254 |
Malik |
Discusses Other Tobacco Products.
|
|
270 |
Malik |
Discusses Tax on Cigars, page 7.
|
|
277 |
Malik |
Discusses 2003-04 Revenue, pie chart separating general fund, health plan, and compliance task force.
|
|
317 |
Sen. Metsger |
Asks what impact change of cigar taxation in 1999 has made on collection of taxes. Comments concerning people buying cigars over Internet taking away state taxes.
|
|
336 |
Malik |
Responds, evidence does not seem to suggest a drop in revenue numbers. However, most telling difference is in tobacco enforcement.
|
|
360 |
Paul Warner |
Comments, with Measure 20 there was a jump in cigarette prices but not in other tobacco.
|
|
370 |
Sen. Metsger |
Comments that one argument was that Internet purchases would take away Oregon business.
|
|
390 |
Malik |
Comments on black markets.
|
|
404 |
Chair Deckert |
Notes, there may be a bill on this issue.
|
|
429 |
Malik |
Resumes slide presentation. Total Tobacco Revenue, page 8.
|
|
440 |
Malik |
Discusses Master Settlement Agreement; 47 States; Cigarette Manufactures.
|
|
470 |
Malik |
Discusses Estimated Payments, page 9.
|
TAPE 6, SIDE A
|
039 |
Malik |
Continues discussion on Estimated Payments.
|
|
059 |
Malik |
Discusses Payments, Millions of Dollars, page 9.
|
|
106 |
Malik |
Discusses Alcoholic Beverages – history on taxes on beer and cider, wine, distilled spirits, page 10.
|
|
132 |
Malik |
Discusses State Rates (Excise) as of 1/1/04, page 11.
|
|
154 |
Malik |
Discusses 2003-04 Beer Tax, pie chart, page 12.
|
|
164 |
Malik |
Continues discussion on Beer Tax Revenue, Millions of Dollars.
|
|
169 |
Chair Deckert |
Asks for future comparisons of Oregon and top producer states.
|
|
198 |
Malik |
Discusses Wine Tax Rates, page 13, distinguishes between alcohol rates in table wine and dessert wine.
|
|
208 |
Malik |
Discusses State Wine Tax Rates, Dollars per Gallon, Oregon’s position in relation to other states. Fields questions from audience.
|
|
234 |
Malik |
Resumes discussion, State Wine & Sales Tax Rates, page 14.
|
|
247 |
Malik |
Discusses Wine Tax Revenue (History), page 15, regarding consumption of table wine and dessert wine. |
|
283 |
Malik |
Resumes discussion, OLCC Liquor Markup, page 15.
|
|
298 |
Malik |
Discusses OLCC Sales, page 16, compares gallons per capita from 1978-2003.
|
|
338 |
Malik |
Explains 2003-04 OLCC Revenue pie chart.
|
|
357 |
Malik |
Discusses Distribution Formula, page 17, including discussion of Privilege Tax and OLCC Net Revenue. Total tax distribution is $119.2 million distributed, as shown in pie chart.
|
|
396 |
Malik |
Discusses OLCC Distributions (Historically) Millions of Dollars; 9-1-1- Emergency Access Tax. Page 18.
|
|
405 |
Malik |
Discusses 9-1-1- Revenue, Millions of Dollars, page 19.
|
|
425 |
Chair Deckert |
Comments, it would be worth looking into how the 9-1-1 fund has grown, and whether that money is available for other purposes. Requests breakdown of fund and who benefits. Follow-up questions.
|
|
436 |
Warner |
Will work on obtaining this information. |
|
|
|
|
TAPE 5, SIDE B
|
041 |
Malik |
Resumes discussion on page 19, Fuel Taxes. Page 19.
|
|
060 |
Sen. Prozanski |
Asks for clarification in regard to how the rebate process works for an individual who is using fuel for other than a motor vehicle or aircraft.
|
|
065 |
Malik |
Responds, that is correct.
|
|
075 |
Malik |
Resumes discussion on fuel taxes; includes gasoline and diesel fuel.
|
|
095 |
Malik |
Directs members’ attention to Motor Vehicle Fuel Tax Rate, page 20. Compares cents per gallon, fuel and real dollars.
|
|
133 |
Malik |
Discusses Fuel Tax Revenue in millions of dollars.
|
|
162 |
Malik |
Begins discussion on Weight-Mile Taxes, page 21. These taxes are evaluated based on weight of a vehicle on pavement.
|
|
195 |
Sen. Prozanski |
Comments, there are rigs now have higher weights than shown in the chart. Asks, do they have a special tax rate?
|
|
205 |
Malik |
Replies, yes.
|
|
207 |
Malik |
Continues discussion on Weight-Mile Tax Rates chart, adjustments for 2003 law changes.
|
|
218 |
Sen. Prozanski |
Comments, some trucks have more wheels and are using wider tires. Has this situation ever been discussed? |
|
224 |
Malik |
Responds, the figures in the chart are based on engineering studies.
|
|
234 |
Malik |
Discusses In Lieu Taxes, page 22. Flat Fees, Road Use Assessment Fee.
|
|
255 |
Malik |
Discusses Weight-Mile Tax Revenue chart, millions of dollars.
|
|
265 |
Malik |
Turns discussion to Transient Lodging Tax, page 23. Discusses HB 2267 of 2003 legislative session.
|
|
307 |
Malik |
Continues discussion of Transient Lodging Tax, Revenue Estimates in millions.
|
|
325 |
Malik |
Discusses Transient Lodging Tax, Average Rate 8.0%, page 24. Local Tax Receipts. Wraps up slide presentation.
|
|
348 |
Sen. Metsger |
Summarizes, this is a profile of a typical Oregonian.
|
|
372 |
Chair Deckert |
Asks questions concerning car rental relating to July 18 presentation. How does Oregon’s car rental industry compare to its border states? Follow-up questions.
|
|
432 |
Malik |
Responds, he will find these numbers and get back to the committee.
|
|
462 |
Chair Deckert |
Adjourns meeting at 10:29 a.m. |
Tape Log Submitted by,
Barbara Guardino, Committee Assistant Reviewed by Kim Taylor James
Exhibit Summary:
1. Excise Taxes 2005 Orientation, Malik, 24 pp.