Download - Consumption and Excise Taxes
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Consumption and Excise Taxes
2009 Orientation
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Excise Taxes
Tobacco
Alcoholic Beverages
Telecommunications
Fuel and Weight Mile
Transient Lodging Tax
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Tobacco Revenues
Cigarette Taxes
Other Tobacco Products Taxes
Master Settlement Agreement
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Cigarette Tax Rate
0
20
40
60
80
100
120
140
1967 1971 1982 1986 1990 1994 1997 2002 2004 2008
Cen
ts p
er
Pack o
f 20
City
County
Transit
TURA
HP
GF
Measure 20 of 2002
Measure 44 of 1996
Measure 30 in 2004 Measure
50 in 2008
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State Excise Tax Rates
0
50
100
150
200
250
300
Cents
Oregon # 22 @ $1.18
Per Pack as of January 1, 2008
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Sales + Excise Taxes
0
50
100
150
200
250
300
Excise Sales
Oregon # 26 @ $1.18
Per Pack as of January 1, 2008
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2007-08 Revenue
Health Plan69%
TURA3%
General Fund23%
Local5%
$222.2 Million
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Distribution Proportions
(Percents)
Program
Tax Rate GF H Plan TURA Local
$0.58 Perm.
(ORS 323.030, 455)
37.931 46.546 5.173 10.35
$0.60 (2002) (ORS 323.031, 457)
97.900 0.700 1.400
Percent of Total 18.644 72.658 2.898 5.799
$0.10 Temp (Elapsed with Measure 30)
100.00
Percent (Elapsed with Measure 30)
17.187 74.794 2.672 5.346
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Distribution Proportions
Total Tax$1.18
$0.58/pack (29 mills)
(ORS 323.030, 455)
$.60/pack (30 mills)
(ORS 323.031, 457)
29.37/30 to OHP
0.21/30 to TURA
89.65% to GF10.35%
city/county & Transit
0.14/30 three times
to locals
51.92% to OHP
5.77 to TURA
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Cigarette Tax Revenue Forecast
0
50
100
150
200
250
300
350
400
450
500
2001-03 2003-05 2005-07 2007-09 2009-11 2011-13 2013-15
Mil
lion
s of
Dol
lars
TURA
Local
H. Plan
GF
$26.2
$13.1
$328.3
$87.5
$431.3
Measure 20 of 2002
Measure 30 of 2004
$390.4
Smoking Ban 1/12009
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Taxed Distributions
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
Mill
ion
Population Taxed Packs
Cigarettes Packs in Hundreds of Millions
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Other Tobacco Products
0
10
20
30
40
50
60
70
1985 1997
Perc
en
t o
f W
ho
lesale
Pri
ce
TURAH. PlanGF
2001: Cigars limited to $0.50 each
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Tax on Cigars
$0.00
$0.20
$0.40
$0.60
$0.80
$1.00
$1.20
Wholesale Price per Cigar
Tax p
er
Cig
ar
Tax
Limit
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2007-08 OTP Revenue
Health Plan41.0%
Admin& T.F.2.5%
General Fund52.0%
TURA4.6%
$ 32.8 Million
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Total Tobacco RevenueCigarettes and OTP
0
50
100
150
200
250
300
Mill
ion
s o
f D
olla
rs
GF H. Plan TURA Transit Local
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Master Settlement Agreement
47 States Cigarette Manufacturers
4 Original Participating (96.4%) Subsequent Participating Non-Participating
Annual Payments in Perpetuity Subject to Adjustments
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Estimated Payments
National Payments into Escrow
Period
Initial
Payment
Annual
Payment
Oregon’s
Approx Share
Strategic
Payment
Total
Oregon
…6/30/2002 8,824.4 12,493.4 171.1 171.1
2002 - 03 2,104.7 4,990.1 174.2 174.2
2003 – 07 6,121.9 70.3 per year
282.6
2007-17 6,642.4 72.5 per year
18.5
per year
823.9
2017 + 8,145.4 93.5
per year
93.5
per year
Millions of Dollars
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Payments
Period Total Revenue
OMAP(03)/ OHP(05-)
OR. App. Bonds
OHSU Debt
Series 02&03
GF. Ins, Health and
Balance
..…6/30/2003 338. and 9.3 Interest/invest
211.8 125.2
Balan-10.2-
2003 – 05
Biennium
155.4 43.0 41.7 9.65 Balan-61.2-
2005-07
Biennium
137.43 0.9 86.4 31.9 0.7
Bal 70.6
2007-09
Biennium
181.3 75.4 31.9 0.9
Bal 106.8
2009 – 11
Biennium
181.1 20.0 139.02 31.9 1.1
95.7 Bal
2011 – 13
Biennium
184.85 144.64 31.9 1.2
102.74 Bal
2013 -15
Biennium
188.6 28.9 31.9 1.3
222.13 Bal
Millions of Dollars
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Alcoholic BeveragesAlcoholic Beverages
Beer & Cider (Malt Beverages)Beer & Cider (Malt Beverages)
WineWine
Distilled SpiritsDistilled Spirits
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BEER TAX RATESBEER TAX RATES
0
0.5
1
1.5
2
2.5
3
1933 1935 1975 1977
Year Rate Increased
$ P
er B
arre
l (3
1 G
allo
ns)
8.38 Cents /Gal
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State Rates State Rates (Excise) (Excise) as of 1/1/08as of 1/1/08
0
0.2
0.4
0.6
0.8
1
1.2
Dollars per Gallon
Oregon # 45 to 48
@ $0.084
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State Rates State Rates (Excise + Sales) (Excise + Sales) as of 1/1/08as of 1/1/08
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
Dollars per Gallon
Oregon # 50 and 51
@ $0.084
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2007-08 Beer Tax2007-08 Beer Tax
Mental Health 50%
Cities17%
Counties5%
General Fund28%
$7.3 Million Dollars
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Beer Tax RevenueBeer Tax Revenue
0
1
2
3
4
5
6
7
8
Mental Health GF Local
Millions of Dollars
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Wine Tax RatesWine Tax Rates
0.67
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
14% or Less 14% to 21%
Dollars per Gallon
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State Wine Tax RatesState Wine Tax Rates
0
0.5
1
1.5
2
2.5
Oregon # 24 @ $0.67
Dollars per Gallonas of January-2008
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State Wine & Sales Tax State Wine & Sales Tax RatesRates
0
0.5
1
1.5
22.5
3
3.5
4
4.5
5
Oregon # 47 @ $0.67
Dollars per Gallon as of January-2008
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2007-08 Wine Tax 2007-08 Wine Tax RevenueRevenue
County5%
Mental Health49%
Wine Board3%
City16%
General Fund27%
$ 8.73 Million
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Wine Tax RevenueWine Tax Revenue (History)(History)
0123456789
10
Table Desert
Millions of Dollars
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OLCC Liquor Markup
0%
20%
40%
60%
80%
100%
120%
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OLCC Sales
00.5
11.5
22.5
33.5
44.5
Cases Sales Population
Cases & Population in Millions, Sales in Hundreds of Millions
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2007-08 OLCC Revenue
Privilege4%
License1%
Net Sales32%
Cost of GS48%
Oper. Exp.15%
$ 422.2 Million in Total Revenue
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DISTRIBUTION FORMULA• Privilege Tax
• 2¢ of Wine Tax to Wine Board (1984)• Balance of Wine Tax + Beer Tax
• 50% to Mental Health• 50% included in OLCC Distribution
• OLCC Net Revenue• 56% to State General Fund• 10% to Counties by Population• 20% to Cities by Population• 14% to Cities by Formula (1977) (ORS 221.770)
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2007-08 Total OLCC Revenue Distributions
Wine Board0.2%
Cities32.2%
Counties9.5%
Mental Health5.1%
General Fund53.1%
$155.8 Million Distributed
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OLCC Distributions (Historically)
0
20
40
60
80
100
120
140
160
180
GF M. Health City County WB
Millions of Dollars
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9-1-1 Emergency Access Tax9-1-1 Emergency Access Tax
1981: 3% of Access Charge1981: 3% of Access Charge 1991: 5% of Access Charge (Temp.)1991: 5% of Access Charge (Temp.) 1995: $0.75 per Month per circuit1995: $0.75 per Month per circuit
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9-1-1 Revenue9-1-1 Revenue
39.43
0
5
10
15
20
25
30
35
40
Millions of Dollars
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Fuel TaxesFuel Taxes
Gasoline Gasoline (any fuel the chief use of which (any fuel the chief use of which is for)is for) Propulsion of Motor Vehicle (24Propulsion of Motor Vehicle (24¢)¢) Propulsion of AircraftPropulsion of Aircraft
Piston (9Piston (9¢)¢) Jet (1Jet (1¢)¢)
Diesel, CNG, & etc. (used to)Diesel, CNG, & etc. (used to) Propel a Motor Vehicle (24¢)Propel a Motor Vehicle (24¢)
Weight-Mile Tax (vehicles > 26,000 pounds)Weight-Mile Tax (vehicles > 26,000 pounds) Flat FeesFlat Fees Road Use Assessment FeeRoad Use Assessment Fee
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Motor Vehicle Fuel Tax Motor Vehicle Fuel Tax RatesRates
24
11.11
43.5
35.9
0
5
10
15
20
25
30
35
40
45
50
Nominal Real 2008 $$
Cen
ts p
er G
allo
n
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Fuel Tax RevenueFuel Tax Revenue
72.7
345.9
401.6 398.4
0
50
100
150
200
250
300
350
400
450
Fiscal Year ending
Millions of Dollars
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Weight-Mile TaxesWeight-Mile Taxes
Weight-Mile TaxesWeight-Mile Taxes
Table A: 26,000 to 80,000 PoundsTable A: 26,000 to 80,000 Pounds Graduated Based on WeightGraduated Based on Weight
$0.04 per Mile @ 26,000 Pounds$0.04 per Mile @ 26,000 Pounds $0.1316 per Mile @ 80,000 Pounds$0.1316 per Mile @ 80,000 Pounds
Table B: 80,000 to 105,500 PoundsTable B: 80,000 to 105,500 Pounds Graduated based on Weight and AxlesGraduated based on Weight and Axles
In Lieu In Lieu (Flat Fees)(Flat Fees) Log, Sand & Gravel, and Chip TrucksLog, Sand & Gravel, and Chip Trucks
Road Use Assessment FeeRoad Use Assessment Fee
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Weight-Mile Tax RatesWeight-Mile Tax Rates Adjusted for Current Law changesAdjusted for Current Law changes
0.0
2.0
4.0
6.0
8.0
10.0
12.0
14.0
16.0
18.0
20.0
Declared GVW (Starting LB)
5- Axles
6 Axles
7 Axles
8 Axles
9+ Axles
Cen
ts p
er M
ile
Declared Vehicle Weight
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In Lieu TaxesIn Lieu Taxes
Flat FeesFlat Fees
Log Trucks $6.10 per Hundred WeightLog Trucks $6.10 per Hundred Weight Farm Trucks $5.00 per Hundred WeightFarm Trucks $5.00 per Hundred Weight Dump Trucks $6.05 per Hundred WeightDump Trucks $6.05 per Hundred Weight Chip Trucks $24.62 per Hundred WeightChip Trucks $24.62 per Hundred Weight
Road Use Assessment FeeRoad Use Assessment Fee 5.75.7¢ per ESAL* Mile¢ per ESAL* Mile
equivalent single-axle load” means the relationship between actual or equivalent single-axle load” means the relationship between actual or requested weight and an 18,000 pound single-axle load as determined by the requested weight and an 18,000 pound single-axle load as determined by the American Association of State Highway and Transportation Officials Road American Association of State Highway and Transportation Officials Road Tests reported at the Proceedings Conference of 1962. (ORS 818.225)Tests reported at the Proceedings Conference of 1962. (ORS 818.225)
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Weight-Mile Tax Revenue Weight-Mile Tax Revenue (including FF &RUAF)(including FF &RUAF)
225.4
187.9
243
0
50
100
150
200
250
Fiscal Year Ending
Millions of Dollars
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Transient Lodging TaxTransient Lodging Tax
• HB 2267 of the 2003 session• Imposes a state wide 1% tax on transient
Lodging• DOR administers, transfers net of collection cost
(max 2%) to Tourism commission• Fund State tourism marketing and regional
marketing program• Lodging providers collect and keep 5%. • Start January 1, 2004, and transmit quarterly• Limits new local taxes to tourism related taxes
(70%)
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Transient Lodging TaxTransient Lodging Tax
Revenue Estimates in millions (at start time by LRO)
03-05 05-07 07-09
$16.46 $20.41 $22.51
First year 2004 actual were weak
$1.5 million, FY 2005 $8.4 million, FY 2006 $9.24 million, FY 2007 10.74, $19.98 BN (net).
FY 08 $11.84
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Transient Lodging TaxTransient Lodging Tax
96.6
0102030405060708090
100
Million
Local Tax Receipts
Effective Tax Rate 7.7%