l9n/ Oregon

2015 Regular Session

House Bill 2041

Imposes tax on retail sale of marijuana items, to be imposed upon consumers and collected and remitted by marijuana retailers.

Became law as Chapter 699, Oregon Laws 2015, signed July 20, 2015, 189 days after it was filed. In force from October 5, 2015.

What it does

The synopsis the Legislative Assembly published with the bill.

<i>Provides that local governments may prohibit medical marijuana facilities and producers, processors and sellers of marijuana from being located within one mile of school.</i>] <i>Declares emergency, effective on passage.</i>] <b>Imposes tax on retail sale of marijuana items, to be imposed upon consumers and collected and remitted by marijuana retailers. Requires marijuana retailers to submit returns quarterly. Directs Department of Revenue to administer and enforce provisions of tax. Repeals existing privilege tax imposed on marijuana producers and administered and enforced by Oregon Liquor Control Commission. Applies to retail sales by licensed marijuana retailers of marijuana items occurring on or after January 1, 2016. Requires proceeds of tax to be deposited in Oregon Marijuana Account and provides for distributions from account. Prohibits cities and counties that pass ordinances prohibiting medical or recreational marijuana facilities or sites from receiving proceeds of marijuana taxation. Corrects provisions in personal income and corporate excise tax law that allow exceptions, for marijuana-related activities, to prohibition against deduction for trade or business expenses connected to trafficking in controlled substances. Applies to conduct occurring on or after January 1, 2016, and to tax years beginning on or after January 1, 2016. Requires that medical marijuana dispensaries selling to nonmedical marijuana cardholders collect 25 percent tax on all sales made on or after January 4, 2016. Repeals tax on December 31, 2016. Takes effect on 91st day following adjournment sine die.</b>

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

January 12 to July 22, 2015, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action21 actions on 15 days

In the House of RepresentativesJan 12 to Jun 25164 days

Waiting for a committeeJan 12 to Jan 164 days

Implementing Measure 91Jan 16 to Jun 24159 days

In the SenateJun 25 to Jun 305 days

Waiting for a committeeJun 25 to Jun 261 day

Implementing Measure 91Jun 26 to Jun 293 days

With the GovernorJun 30 to Jul 2020 days

Votes

Yeas to nays, as the Legislative Assembly recorded them. Committee votes are set in.

  • House of Representatives, third reading43–15

    Passed · Jun 25 · 2 present

  • Senate, third reading24–4

    Passed · Jun 30 · 2 present

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Jun 24

Text

Each version as the Legislative Assembly printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.

In the House of Representatives Jan 12 – Jun 25

  1. Introduced
  2. Sent to Implementing Measure 91
  3. Heard in Implementing Measure 91
  4. Heard in Implementing Measure 91
  5. Heard in Implementing Measure 91
  6. Heard in Implementing Measure 91
  7. Implementing Measure 91 recommended it as amended
  8. Read a second time
  9. Passed the House of Representatives, 43 to 15

In the Senate Jun 26 – Jun 30

  1. Arrived in the Senate
  2. Sent to Implementing Measure 91
  3. Implementing Measure 91 recommended it
  4. Read a second time
  5. Passed the Senate, 24 to 4

To the Governor Jul 3 – Jul 22

  1. Signed in the House of Representatives
  2. Signed in the Senate
  3. Signed by the Governor
  4. Became chapter 699 of Oregon Laws 2015, in force from October 5, 2015
All 21 actions, as published