HB 2017 (2017), enrolled text

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(b) Approved by the governing body of the local government and in effect on or before the effective date of this 2017 Act. (2) This section applies to: (a) A tax on the privilege of engaging in the business of selling taxable motor vehicles at retail; and (b) Any other privilege, excise, sales or use tax on taxable motor vehicles. SECTION 111a. Not later than September 15, 2019, and September 15, 2021, the Depart- ment of Transportation shall submit reports in the manner required under ORS 192.245 to the Joint Committee on Transportation established under section 26 of this 2017 Act de- scribing in detail the enforcement by the department of the provisions of ORS chapter 822 governing the certification of vehicle dealers. SECTION 112. Legislative intent; expedited judicial review to Supreme Court; expiration. (1) It is the intent of the Legislative Assembly that revenue from the privilege tax imposed under section 90 of this 2017 Act is not subject to the provisions of Article IX, section 3a, of the Oregon Constitution. (2) Original jurisdiction to determine whether section 90 of this 2017 Act imposes a tax or excise levied on the ownership, operation or use of motor vehicles that is subject to the provisions of Article IX, section 3a, of the Oregon Constitution, is conferred on the Supreme Court. (3)(a) Any person interested in or affected or aggrieved by section 90 of this 2017 Act may petition for judicial review under this section. A petition for review must be filed within 30 days after the effective date of this 2017 Act. (b) The petition must state facts showing how the petitioner is interested, affected or aggrieved and the grounds upon which the petition is based. (4) The filing of a petition under this section shall stay the transfer under section 96 (2)(a) of this 2017 Act of the balance of moneys received, pending the determination of the Supreme Court. The Supreme Court may not stay the imposition of the tax under section 90 of this 2017 Act or the collection and enforcement of the tax under any provision of law. (5) Judicial review under this section shall be limited to: (a) The provisions of this 2017 Act authorizing the imposition of the privilege tax; and (b) The legislative history and any supporting documents related to Article IX, section 3a, of the Oregon Constitution. (6) In the event the Supreme Court determines that there are factual issues in the peti- tion, the Supreme Court may appoint a special master to hear evidence and to prepare re- commended findings of fact. (7) Proceedings for review under this section shall be given priority over all other mat- ters before the Supreme Court. (8) If the Supreme Court determines that section 90 of this 2017 Act imposes a tax or excise levied on the ownership, operation or use of motor vehicles that is subject to the provisions of Article IX, section 3a, of the Oregon Constitution, sections 90 and 91 of this 2017 Act are repealed and moneys from the privilege tax imposed under section 90 of this 2017 Act that, as of the date of the determination, have not been expended or irrevocably pledged for repayment of bonded indebtedness shall be transferred to the State Highway Fund. NOTE: Sections 113 and 114 were deleted by amendment. Subsequent sections were not re- numbered. SECTION 115. ORS 305.992 is amended to read: 305.992. (1) If any returns required to be filed under ORS 475B.700 to 475B.760 or sections 89 to 111 of this 2017 Act or ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax ad- ministered by the Department of Revenue under ORS 305.620 are not filed for three consecutive years by the due date (including extensions) of the return required for the third consecutive year, Enrolled House Bill 2017 (HB 2017-A) Page 104

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