Revenue Streams

What is it? Tax

Paying Party: Business owners who have lottery game terminals for customer use.

Description: This tax is imposed on video lottery game terminals. The annual tax is $125 per video lottery game terminal with a limit of six per establishment, and an additional $10 imposed separately (ORS 320.013). An additional $50 is imposed on each video lottery game terminal when yearly net receipts of the terminals at a location exceed $104,000. An additional $75 is imposed on each video lottery game terminal when yearly net receipts of the terminals at a location exceed $260,000.

Year Passed: 1991 (In its current form)

Oregon Revised Statutes (ORS): ORS 320.011-320.013

Transfer to:

75 percent goes to: (43.2 percent General Funds, 9.7 percent Oregon Youth Conservation Corps, 47.1 percent the Department of Administrative Services which transfers funds to counties)
25 percent Oregon Youth Corps (OYC)
ORS 320.013 goes to OYC

Division: Business

What is it? Fee

Paying Party: Contracted Fee paid by counties for work done by the Department of Revenue

Description: If a county does not have infrastructure required to do mapping, the Department of Revenue will contract with them and charge an hourly fee.

Year Passed: 1953

Oregon Revised Statutes (ORS): ORS 306.125

Transfer to: Department of Revenue

Division: Property Tax Division

What is it? Tax

Paying Party: Oregon retailer required to collect tax from purchaser.

Description: A $15 per bicycle, on bicycles over $200, due upon sale at a retail location.

Year Passed: 2017

Oregon Revised Statutes (ORS): ORS 320.415

Transfer to: The Oregon Department of Transportation's Multimodal Active Transportation Fund.

Division: Business

What is it? Refund Redirect

Paying Party: N/A

Description: Distributing personal income refunds to charities, agencies, non-governmental organization's of taxpayers' choice.

Year Passed: 1989 (In its current form)

Oregon Revised Statutes (ORS): ORS 305.690-305.753

Transfer to: Taxpayer choice of 28 programs and organizations.

Division: Personal Tax and Compliance

What is it? Tax

Paying Party: Cigarette distributors

Description: Every distributor shall pay a tax upon distributions of cigarettes:

323.030(1) 29 mills per cigarette

323.030(4) 7.5 mills per cigarette

323.031(1) 30 mills per cigarette

323.031(2) 100 mills per cigarette

Year(s) Passed:

1965- 323.030(1)

2002- 323.031(1)

2013- 323.030(4)

2019 - 323.031(2)

Oregon Revised Statutes (ORS): ORS 323.030-323.031

Transfer to:

Taxes from ORS 323.030(1) 89.65 percent General Fund (of GF, 51.92 percent to Medical Assistance Program, 5.77 percent to Tobacco Use Reduction Account, 42.31% General government)

3.45 percent to cities
3.45 percent to counties
3.45 percent to the Oregon Department of Transportation's Elderly and Disabled Special Transportation Fund

Taxes from ORS 323.030(4) Oregon Health Authority

Taxes from ORS 323.031(1) 97.9% to Oregon Health Authority

0.46 percent to cities
0.46 percent to counties
0.46 percent to the Oregon Department of Transportation's Elderly and Disable Special Transportation Fund
0.7 percent Tobacco Use Reduction Account

Taxes from ORS 323.031(2) Oregon Health Authority (OHA) (90 percent Medical Assistance Program, 10 percent OHA to tribal health providers

Division: Business

What is it? Collection Program

Paying Party: Owners of delinquent accounts.

Description: The Department of Revenue may render assistance in the collection of any delinquent account owing to other government and local entities if the account is assigned by the entity to the department for collection.

Year Passed: 1971

Oregon Revised Statutes (ORS): ORS 293.250

Transfer to: The Oregon Department of Revenue retains a collection fee (ranging from 3.5 percent to 19.8 percent depending on type of collection and services provided). The rest goes to the client agency.

Division: Collections

What is it? Tax

Paying Party: Consumer orpaying retail subscriber who has telecommunications service or interconnected voice over internet protocol (VOIP) service, with access to the 988 suicide prevention and behavioral health crisis system.

Description: Tax of 40 cents per month per telecommunications subscriber and 40 cents per transaction for consumers purchasing prepaid wireless telecommunications services.

Year Passed: 2023

Oregon Revised Statutes (ORS): ORS 403.200

Transfer to:

Oregon Health Authority

Division: Business

What is it? Tax

Paying Party: Businesses (all types) with taxable Oregon commercial activity over $1 million.

Description: Corporate activity tax for the privilege of doing business in Oregon. The tax is computed as $250 plus 0.57 percentof taxable Oregon commercial activity in excess of $1 million.

Year Passed: 2019

Oregon Revised Statutes (ORS): ORS 317A.116

Transfer to: Oregon Department of Education (Fund for Student Success)

Division: Business

What is it? Tax

Paying Party: C corporations engaged in doing business in Oregon. S corporations in limited circumstances.

Description: Tax on net income for the privilege of doing business in the state. Tax is 6.6 percent on the first $1 million of taxable income and 7.6 percent on taxable income exceeding $1 million. Minimum tax between $150 and $100,000 applies if minimum tax is greater than calculated tax. Minimum tax that applies depends on level of Oregon sales.

Year Passed: 1929

Oregon Revised Statutes (ORS): ORS 317.070

Transfer to:

General Fund
Rainy Day Fund (by formula)
Public Employees Retirement System stabilization fund (SB 1529 2018)

Division: Business

What is it? Tax

Paying Party: C corporations with an Oregon source of income. S corporations in limited circumstances.

Description: Tax on income from sources within the state that isn’t taxed under excise tax. Tax rates same as Corporation Excise Tax but no minimum tax.

Year Passed: 1955

Oregon Revised Statutes (ORS): ORS 318.020

Transfer to:

General Fund
Rainy Day Fund (by formula)

Division: Business

What is it? Fee

Paying Party: Delinquent interest and recording fees collected by county from taxpayers.

Description: Late interest on delinquent property taxes and record filing fees go into Corporate Activity Tax F funds at every county, which then are transferred to the County Assessment Function Funding Assistance account at the Oregon Department of Revenue (DOR), and then redistributed to counties through a grant program for assessment and taxation. 10 percent of the money deposited is held back by DOR for its appraisal and assessment function.

Year Passed: 1989

Oregon Revised Statutes (ORS): ORS 205.323, ORS 311.508, ORS 294.187

Transfer to: Transfer to the counties via a grant program.

Division: Property Tax

What is it? Fee

Paying Party: Persons responsible for paying criminal fines.

Description: Judgments in criminal actions that impose monetary obligations, including judgments requiring the payment of fines, costs, assessments, compensatory fines, attorney fees, forfeitures or restitution.

Year Passed: 2011 (In its current form)

Oregon Revised Statutes (ORS): ORS 153.633-153.655

Transfer to: General Fund, Department of Public Safety Standards and Training, Department of Justice, Department of Human Services, Oregon Health Authority, Oregon Judicial Department, Oregon State Police, Department of Corrections. Breakdown is established every biennium through legislation (ORS 137.300).

Division: Business

What is it? Tax

Paying Party: Consumers of telecommunication services or prepaid wireless charges.

Description: Tax on telecommunications services of $1.25/month

(New tax rate began 1/1/21).

Year Passed: 1981

Oregon Revised Statutes (ORS): ORS 403.200

Transfer to: Office of Emergency Management (Emergency Communications Account)

Division: Business

What is it? Tax

Paying Party: Estates of decedents if the decedent has a gross value in excess of $1 million.

Description: Tax imposed (by table in ORS) upon estate transfer at owner's death. Tax rates are between 10 percent and 16 percent and vary based on the size of the taxable estate.

Year Passed: 2011 (predecessor inheritance tax is pre-1953)

Oregon Revised Statutes (ORS): ORS 118.010

Transfer to: General Fund, Public Employees Retirement System stabilization funds Senate Bill 1049 (2019)

Division: Business

What is it? Tax

Paying Party: Estates and trusts; tax is paid by fiduciary.

Description: Taxes that income from estates and trusts that are administered by a fiduciary. Net amount of the modifications to federal taxable income that relates to its items of income or deduction of an estate or trust. Tax rates same as personal income tax rates.

Year Passed: 1969 (In its current form)

Oregon Revised Statutes (ORS): ORS 316.267

Transfer to: General Fund

Division: Business

What is it? Tax

Paying Party: Taxpayers that harvest timber.

Description:

ORS 321.015 (cent tax per thousand feet)
(1) Privilege tax of 90.00 cents
(2) Forest products harvest tax of 62.5 cents
(3) Privilege tax of 138.72 cents
(4) Privilege tax of 10 cents.

ORS 321.017 (2) privilege tax set annually at the beginning of each calendar year (not to exceed 75 cents).

Oregon Laws 2022, Chapter 31 - Effective January 2023, and each calendar year, the Department of Revenue shall set the tax levied under subsection (1) of this section at a rate estimated to collect $2.5 million per year, or $5 million per year if an incidental take permit is issued.

Year Passed: Pre-1953

Oregon Revised Statutes (ORS): ORS 321.005

Transfer to:

Taxes from ORS 321.015

(1) (Higher Education Coordinating Commission) Forest Research and Experiment Account
(2) Fire Repression (Oregon Department of Forestry (ODF))
(3) (ODF) Oregon Forest Practices Act (not to exceed 40%)
(4) Oregon State University- College of Forestry (changed legislative session)

Taxes from ORS 321.017 (2) Oregon Forest Resources Institute Fund (changed by Oregon Forest Resource Institute every year)

Taxes from ORS 321.005-321.185- Oregon Conservation and Recreation Fund.

Division: Property Tax

What is it? Unreceipted Revenue

Paying Party: N/A

Description: Qualifying film production who pays qualifying compensation shall withhold, in lieu of the state personal income tax withholding requirements under ORS 316.167, 6.2 percent of the qualifying compensation paid. Rebates of the amount withheld are provided to the filmmaker.

Year Passed: 2005

Oregon Revised Statutes (ORS): ORS 316.220-316.221

Transfer to: Oregon Business Development Department: Greenlight Oregon Labor Rebate Fund (ORS 316.221). Note following ORS 284.375, section 1, subsection (6)(b)).

Division: Business

What is it? Fee

Paying Party: Any person with a qualifying facility possessing a hazardous substance.

Description: Any person possessing a hazardous substance at a facility shall pay a fee established by the State Fire Marshal annually.

Year Passed: 1989

Oregon Revised Statutes (ORS): ORS 453.400

Transfer to: ORS 453.402 the Department of Environmental Quality and Oregon State Police (State Fire Marshall)- distribution amounts determined by Legislature.

Division: Business

What is it? Tax

Paying Party: Provider of heavy equipment for rent to collect tax from renter.

Description: A tax of 2 percent is imposed on the rental price received for any qualified heavy equipment.

Year Passed: 2018

Oregon Revised Statutes (ORS): ORS 307.872

Transfer to: ORS 307.888 Counties

Division: Business

What is it? Unreceipted Revenue

Paying Party: N/A

Description: Oregon Business Development Department administers the Oregon Industrial Site Readiness program to enter into tax reimbursement arrangements or provide loans to qualified project sponsors who are developing regionally significant industrial sites. The Department of Revenue transfers 50 percent of the amount of estimated incremental income tax revenues to the Oregon Industrial Site Readiness Program.

Year Passed: 2013

Oregon Revised Statutes (ORS): ORS 285B.627

Transfer to: Business Oregon: Oregon Industrial Site Readiness Program Fund

Division: Unidentified

What is it? Refund Redirect

Paying Party: N/A

Description: Taxpayers can make an irrevocable election to donate the whole of their Kicker credit to the State School Fund.

Year Passed: 1999

Oregon Revised Statutes (ORS): ORS 305.792

Transfer to: State School Fund

Division: Personal Tax and Compliance

What is it? Fee

Paying Party: Kratom distributors will pay registration fee.

Description: A processor may not sell, distribute, or expose for sale a kratom product prior to registering with the Department of Revenue (DOR). DOR registers processors annually and sets a reasonable registration fee. Program is operational July 1, 2023.

Year Passed: 2022

Oregon Revised Statutes (ORS): 2022 Oregon Laws, Chapter 41

Transfer to: Department of Revenue suspense account

Division: Business

What is it? Tax

Paying Party: Employers with employees working within the Lane County Transit District.

Description: Lane County-imposed excise tax on payroll of Lane County employers. Tax is not more than eight-tenths of one percent of the wages paid.

Year Passed: 1969

Oregon Revised Statutes (ORS): ORS 267.385

Transfer to: Lane County Transit District

Division: Business

What is it? Tax

Paying Party: Self employed individuals with self employment income attributable to the transit district.

Description: Lane County-imposed excise tax on net earnings from self-employment of self-employed Lane County individuals. Tax is not more than eight-tenths of one percent of the self-employment income earned.

Year Passed: 1969

Oregon Revised Statutes (ORS): ORS 267.385

Transfer to: Lane County Transit District

Division: Business

What is it? Fee

Paying Party: Owner of the product qualifying the railroad car as a loaded tank railroad car.

Description: ORS 468B.435 (sec 13a)The owner of oil at the time the oil is transported by loaded tank railroad car shall pay a fee not to exceed $20 for each tank railroad car loaded with oil. Sunsets 1/2/27.

Year Passed: 2019

Oregon Revised Statutes (ORS): 2019 Oregon Laws, Chapter 581, Section 13c

Transfer to: The Department of Environmental Quality and State Fire Marshal (High Hazard Train Route Oil Spill Preparedness Fund and the Oil and Hazardous Material Transportation by Rail Action Fund).

Division: Business

What is it? Tax

Paying Party: Individuals purchasing retail marijuana products in a jurisdiction imposing tax.

Description: Local governments may impose up to 3 percent tax in addition to state marijuana tax. Retailers licensed by the Oregon Liquor and Cannabis Commission collect the tax from customers at point of sale.

Year Passed: 2015

Oregon Revised Statutes (ORS): ORS 475C.674 ORS 305.620

Transfer to: Participating local governments

Division: Business

What is it? Tax

Paying Party: Provider of lodging shall collect the tax from the occupying person.

Description: Local governments may impose a transient lodging tax. The tax is collected by lodging providers or booking platforms from the customer at the end of the stay.

Year Passed: 2019

Oregon Revised Statutes (ORS): ORS 320.365, ORS 320.345-320.365,

305.620

Transfer to: Local Governments by ordinance

Division: Business

What is it? Unreceipted Revenue

Paying Party: N/A

Description: Tax credit for businesses in long term enterprise zones. Department of Revenue distributes these funds into the Long Term Enterprise Zone Fund (ORS 317.129) and distributes them back out to local governments (ORS 317.131).

Year Passed: 2001

Oregon Revised Statutes (ORS): ORS 317.131, ORS 317.129

Transfer to: Local Governments

Division: Business

What is it? Audit Program

Paying Party: Audited business

Description: The results of tax audits from Multistate Tax Commission, an intergovernmental state tax agency.

Year Passed: 1975

Oregon Revised Statutes (ORS): ORS 305.685

Transfer to: General Fund. Allowed $150K at the end of the fiscal year in revolving account (for membership fees).

Division: Business

What is it? Tax

Paying Party: Electric Cooperatives

Description: Tax on all gross revenue derived from the use or operation of transmission and distribution lines. (rates in ORS 308.807).

Year Passed: Pre-1953

Oregon Revised Statutes (ORS): ORS 308.805-308.820

Transfer to: Counties

Division: Property Tax

What is it? Unreceipted Revenue

Paying Party: N/A

Description: Tax exemptions on property owned by a corporation to be exclusively occupied and used in the operation of a nonprofit home for elderly persons. Department of Revenue is granted budget appropriation out of the general fund to subsidize counties loss of property tax receipts from the exemption.

Year Passed: 1969

Oregon Revised Statutes (ORS): ORS 307.370

Transfer to: Counties

Division: Property Tax

What is it? Tax

Paying Party: Taxpayers that extract oil/gas

Description: Privilege tax of 6 percent of the gross value at the well is levied upon the production of oil and gas. (Credit on property tax).

Year Passed: 1981

Oregon Revised Statutes (ORS): ORS 324.070

Transfer to: Department of State Lands (Common School Fund)

Division: Property Tax

What is it? Fee

Paying Party: Food processors who fail to file timely

Description: Late fees on food processors' property tax filings.

Year Passed: 2005

Oregon Revised Statutes (ORS): ORS 307.455

Transfer to: Department of Revenue (goes to valuation program)

Division: Property Tax

What is it? Fee

Paying Party: Anyone who records a document

Description: Record filing fees of $60 that come from Corporate Activity Tax (CAT)-F county funds to Oregon Housing.

Year Passed: 2009

Oregon Revised Statutes (ORS): ORS 294.175, ORS 205.323

Transfer to:

Interest earned on the CAT-F 294.187 1(c) deposits goes to Oregon Housing & Community Services
76 percent to General Housing Account;
10 percent to the Emergency Housing Account; and
14 percent to Home Ownership Assistance Account

Division: Property Tax

What is it? Unreceipted Revenue

Paying Party: N/A

Description: A credit against the taxes due in ORS 316 (317 and 318 for corporations) is allowed for certified film production development contributions made by the taxpayer during the tax year to the Oregon Production Investment Fund.

The Department of Revenue conducts an auction of tax credits.

Year Passed: 2003 (Auctions began in 2011, before that money was directly contributed.)

Oregon Revised Statutes (ORS): ORS 315.514, ORS 284.367

Transfer to: Office of Film and Video (Oregon Production Investment Fund)

Division: Personal Tax and Compliance

What is it? Fee

Paying Party: Anyone who records a document

Description: A $1 off of every recording at the county. This is for The Oregon Land Information System Fund for a base map system to be used in administering ad valorem property taxes. It's a grant to counties for the digital map process.

Year Passed: 1999

Oregon Revised Statutes (ORS): ORS 306.132

Transfer to: Counties

Division: Property Tax

What is it? Tax

Paying Party: Employers (with 25 or more employees) and employees.

Description: Employers with 25 or more employees and all employees shall contribute to the Paid Family and Medical Leave Insurance Fund. Employers withhold required contributions from employees and Department of Revenue collects payments.

Year Passed: 2019

Oregon Revised Statutes (ORS): ORS 675B.150

Transfer to: Oregon Employment Department: Paid Family Leave and Medical Insurance Fund

Division: Business

What is it? Tax

Paying Party: Partnerships doing business in Oregon having income or loss derived from or connected with sources in Oregon or with one or more Oregon resident partners.

Description: Every partnership having a resident partner or having any income derived from sources in this state, determined in accordance with the applicable rules as in the case of a nonresident individual, shall make a return for the taxable year setting forth all items of income, gain, loss and deduction, and the names and addresses of the individuals (whether residents or nonresidents) who would be entitled to share in the net income, if distributed, and the amount of the distributive share of each individual, and any other pertinent information the Department of Revenue may prescribe by regulations and instructions.

Year Passed: 2009

Oregon Revised Statutes (ORS): ORS 314.725

Transfer to: General Fund

Division: Personal Tax and Compliance

What is it? Tax

Paying Party: Electing pass-through entities

Description: A pass-through entity may elect to be liable for and pay a pass-through business alternative income tax if all members of the pass-through entity are: (a) Individuals subject to the personal income tax imposed under ORS chapter 316; or (b) Entities that are pass-through entities owned entirely by individuals subject to the personal income tax imposed under ORS chapter 316.

Year Passed: 2021

Oregon Revised Statutes (ORS): Senate Bill 727

Transfer to: General Fund

Division: Personal Tax and Compliance

What is it? Tax

Paying Party: Oregon residents with taxable income and nonresidents with taxable income from Oregon sources.

Description: Tax on taxable income.

Year Passed: 1969 (In its current form)

Oregon Revised Statutes (ORS): ORS 316.037

Transfer to: General Fund

Division: Personal Tax and Compliance

What is it? Tax

Paying Party: Employee wages withheld, reported, and paid to the Department of Revenue by subject employers.

Description: Collection of personal income tax at source of payment.

Year Passed: 1969 (In its current form)

Oregon Revised Statutes (ORS): ORS 316.167

Transfer to: General Fund

Division: Business

What is it? Fee

Paying Party: Seller from a bulk facility shall collect from the person who orders the withdrawal.

Description: Petroleum products withdrawal delivery fee maximum amount of $10. Petroleum products import delivery fee maximum amount of $10.

Year Passed: 1989

Oregon Revised Statutes (ORS): ORS 465.104

Transfer to: The Department of Environmental Quality and the Oregon State Police (State Fire Marshall)- distribution amounts determined by Legislature (ORS 465.127)

Division: Business

What is it? Refund Redirect

Paying Party: N/A

Description: Distributing $3 of personal income tax refunds (per prime and secondary taxpayer) to the Oregon Political Party Fund for payment to a designated major or minor political party of taxpayers' choice.

Year Passed: 2009

Oregon Revised Statutes (ORS): ORS 305.754

Transfer to: Oregon Political Party Fund - distributes to the eight major and minor political parties.

Division: Personal Tax and Compliance

What is it? Tax

Paying Party: Railcar Companies

Description: Taxation on small and large private railcar companies on assessed value.

Year Passed: Pre-1953

Oregon Revised Statutes (ORS): ORS 308.640

Transfer to: County School (308.640(2)(a)) and County General Funds (308.640(2)(b))

Division: Property Tax

What is it? Tax

Paying Party: State-appraised Industrial and centrally assessed companies

Description: The Department of Revenue (DOR) supervises property taxes for the state of Oregon. Counties bill and collect the property taxes, and DOR does the assessments.

Central Assessment- DOR assesses the property of any utility, transportation, or communication company. DOR calculates amount of value applied to each taxing district.

Industrial Valuation- DOR assists counties in the appraisal and valuation of Oregon industrial properties with a real property improvement value of more than $1M.

Year Passed: 1955

Oregon Revised Statutes (ORS): ORS 306.126, ORS 308.411, ORS 308.505-674, ORS 308.805-820

Transfer to: The Department of Revenue does not collect the revenue. It's collected and distributed by the counties.

Division: Property Tax

What is it? Tax

Paying Party: Consumers who purchase psilocybin.

Description: A 15 percent point of sale tax based on the retail sales of psilocybin.

Year Passed: 2021

Oregon Revised Statutes (ORS): ORS 475A.662

Transfer to: Transfer funds to the following organizations for administration of the tax and oversight of the program: Oregon Health Authority, Department of Revenue, Oregon Liquor Control Commission.

Division: Business

What is it? Unreceipted Revenue

Paying Party: Revolving account sustained by 6% interest paid by participants.

Description: The Department of Revenue pays county property taxes for eligible homesteads. Repayments are secured by a lien and put into the Senior Property Tax Deferral Revolving Fund.

Year Passed: 1963

Oregon Revised Statutes (ORS): ORS 311.666-311.701

Transfer to: Any revenue from liens go back into the Revolving Fund to fund the program.

Division: Property Tax

What is it? Unreceipted Revenue

Paying Party: Forestland owners who opt into STF program.

Description: A special assessment on property taxes (min of 10 acres, no more than 5,000 acres).

Year Passed: 2003

Oregon Revised Statutes (ORS): ORS 321.703

Transfer to: The Department of Revenue does not collect the revenue. It's collected and distributed by the counties.

Division: Property Tax

What is it? Tax

Paying Party: Small Tract Forestland program participants who harvest timber.

Description: A severance tax on the harvesting of timber from small tract forestland (the rate is annually re-evaluated).

Year Passed: 2003

Oregon Revised Statutes (ORS): ORS 321.726

Transfer to: Western Oregon Timber Severance Tax Fund:

60.5 percent State School Fund (Oregon Department of Education),
4.5 percent Community College Support fund (Higher Education Coordinating Commission)
35 percent to counties in Western Oregon (Department of Revenue)

Division: Property Tax

What is it? Tax

Paying Party: Small Tract Forestland program participants who harvest timber.

Description: A severance tax on the harvesting of timber from small tract forestland (the rate is annually re-evaluated).

Year Passed: 2003

Oregon Revised Statutes (ORS): ORS 321.726

Transfer to: Eastern Oregon Timber Severance Tax Fund

60.5 percent State School Fund (Oregon Department of Education)
4.5 percent Community College Support fund (Higher Education Coordinating Commission)
35 percent to counties in eastern Oregon (Department of Revenue)

Division: Property Tax

What is it? Tax

Paying Party: Consumers who purchase marijuana.

Description: Retailers licensed by the Oregon Liquor & Cannabis Commission are required to charge a retail sales tax of 17 percent for all recreational marijuana sold.

Year Passed: 2015

Oregon Revised Statutes (ORS): ORS 475C.674

Transfer to: ORS 475C.726 Oregon Marijuana Account: (DAS does the distribution) Measure 110 (2020), SB 755 (2021) and HB 3295 (2021) modified the distribution:

The first $11.25M each quarter is distributed:

10 percent to cities
10 percent to counties
40 percent to State School Fund (Oregon Department of Education)
20 percent mental health treatment or alcohol and drug abuse prevention
15 percent Oregon State Police
5 percent for alcohol and drug abuse prevention, early intervention

The amount in excess of $11.25M (indexed to inflation) each quarter is transferred to the Drug Treatment and Recovery Services Fund.

Division: Business

What is it? Tax

Paying Party: Provider of lodging shall collect the tax from the occupying person.

Description: A 1.5 percent on service, sale, furnishing of transient lodging.

Year Passed: 2003

Oregon Revised Statutes (ORS): ORS 320.305

Transfer to: ORS 320.335 Tourism Commission

Division: Business

What is it? Tax

Paying Party: Employee wages withheld, reported, and paid to DOR by subject employers.

Description: Statewide transit tax calculated on employee wages (0.001). Employer is responsible for paying, remitting, and reporting.

Year Passed: 2017

Oregon Revised Statutes (ORS): ORS 320.550

Transfer to: ORS 320.560 the Oregon Department of Transportation's Statewide Transit Improvement Fund.

Division: Business

What is it? Fee

Paying Party: SIP program participants

Description: The Oregon Business Development Commission shall collect the fees from an applicant that seeks to have the real and personal property constituting the eligible project declared eligible for the tax exemption provided in ORS 307.123. The fee may be collected even though the project has not been determined to be eligible for the tax exemption.

Year Passed: 1995

Oregon Revised Statutes (ORS): ORS 285C.612

Transfer to: The Department of Revenue (we receive $5K-$25K per SIP business).

Division: Property Tax

What is it? Unreceipted Revenue

Paying Party: N/A

Description: SIP allows local governments and key businesses to negotiate alternative taxing agreements when businesses are willing to invest at least $100 million in an urban area or at least $25 million at a rural location in Oregon. Can be through ad valorem property tax revenue, community service fee revenue or other additional payments.

To restore fairness between the State of Oregon and local governments involved in SIP agreements. As a partial trade-off for limiting local property taxes, SB 954 (2007) grants eligible local governments a share of the personal income tax revenue generated by the retention and creation of SIP-related jobs.

Year Passed: 2007

Oregon Revised Statutes (ORS): ORS 285C.635

Transfer to: Local Governments

Division: Property Tax

What is it? Fee

Paying Party: Tobacco retailers

Description: Requires Oregon retailers selling cigarettes, tobacco, and/or inhalant delivery systems products to be licensed to sell these products by January 1, 2022.

Year Passed: 2021

Oregon Revised Statutes (ORS): ORS 431A.198

Transfer to: There are three fees in the bill:

Taxes from ORS 431A.206 is the Oregon Department of Revenues (DOR) fee and 100 percent is appropriated to DOR for administration and enforcement expenses and refunds.

Taxes from ORS 431A.210 is the Oregon Health Authority's (OHA) fee and 100 percent is transferred to OHA Fund.

Taxes from ORS 431A.212 (2) requires DOR to enter into agreement with each local public health authority (LPHA) to collect any fee imposed by the LPHA and 100 percent is transferred to the LPHA.

Division: Business

What is it? Tax

Paying Party: Tobacco Distributors

Description: Tax on: 1) 65 percent of wholesale price of cigars (not more than $1/cigar), 2) $1.80 per ounce of most snuff (min tax $2.17 per container), 3) 65 percent of wholesale for tobacco products that are not cigars or snuff. Taxes some inhalant delivery systems.

Tax increased on January 1, 2021. Moist snuff to be adjusted by beginning 7/1/22 for each biennium according to Cost of living adjustment.

Year Passed: 1985

Oregon Revised Statutes (ORS): ORS 323.505

Transfer to:

Tobacco- General Fund- 41.54 percent to Medical Assistance Program and 4.62 percent to Tobacco Use Reduction Account
Inhalant Delivery Systems- Oregon Health Authority (OHA)

90 percent OHA for Medical Assistance
10 percent OHA for tribal health providers

Division: Business

What is it? Tax

Paying Party: Employers with employees working within the TriMet Transit District.

Description: Tri-Met imposed excise tax on payroll of employers in Tri-Met area. Tax is not more than eight-tenths of one percent of the wages paid.

Year Passed: 1969

Oregon Revised Statutes (ORS): ORS 267.385

Transfer to: Tri-Met

Division: Business

What is it? Tax

Paying Party: Self employed individuals with net earnings from self-employment attributable to the transit district.

Description: Tri-Met imposed excise tax on net earnings from self-employment of self-employed individuals in Tri Met area. Tax is not more than eight-tenths of one percent of the self-employment income earned.

Year Passed: 1969

Oregon Revised Statutes (ORS): ORS 267.385

Transfer to: Tri-Met

Division: Business

What is it? Tax

Paying Party: Any employer that employs at least one individual in each of 18 separate weeks during any calendar year.

Description: Unemployment is administered by Oregon Employment Department (OED). The Department of Revenue (DOR) can offset UI with refunds and fees. OED processes the tax report and DOR processes the payment.

Year Passed: 1995

Oregon Revised Statutes (ORS): ORS 657.505

Transfer to: Unemployment Compensation Trust Fund

Division: Business

What is it? Tax

Paying Party: Vehicle dealers

Description: (On vehicle sales in Oregon) A tax of 0.5 percent of the retail sales price of the taxable motor vehicle is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state.

Year Passed: 2017

Oregon Revised Statutes (ORS): ORS 320.405

Transfer to: A twelve million dollars annually, or 45 percent of gross annual receipts, whichever is greater to Zero Emission Incentive Fund (Department of Environmental Quality), the balance goes to Oregon Department of Transportation's ConnectOregon.

Division: Business

What is it? Tax

Paying Party: Purchasers of vehicles from out of state dealers.

Description: (on vehicle sales outside of Oregon on vehicles that are required to be titled and registered in Oregon) A 0.5 percent of the retail sales price of the taxable motor vehicle use tax on the storage, use or other consumption in this state of taxable motor vehicles purchased at retail from any seller.

Year Passed: 2017

Oregon Revised Statutes (ORS): ORS 320.410

Transfer to: Oregon Department of Transportation's State Highway Fund

Division: Business

What is it? Tax

Paying Party: Employers

Description: The Department of Revenue (DOR) collects payments into the Workers' Benefit Fund. DOR Director can inspect employer records to determine employer compliance to Workers Compensatopm

Year Passed: 1918

Oregon Revised Statutes (ORS): ORS 656.506

Transfer to: Department of Consumer & Business Services (DCBS)

Division: Business

Revenue Streams

Amusement Device Tax

Assessment and Taxation Map Maintenance

Bicycle Excise Tax

Charitable Check-off

Cigarette Tax

Collection of Other Governments' Accounts

Coordinated Crisis Services Tax (988)

Corporate Activity Tax

Corporation Excise Tax

Corporation Income Tax

County Assessment Function Funding Assistance Program (CAFFA)

Criminal Fines and Assessments

Emergency Communications Tax (E-911)

Estate Transfer Tax

Fiduciary Income Tax

Forest Products Harvest Tax

Greenlight Oregon Labor Rebate Fund

Hazardous Substance Possession Fee

Heavy Equipment Rental Tax (HERT)

Industrial Site Readiness Program

Kicker Refund Donation

Kratom

Lane County Transit District Payroll Tax

Lane County Transit District Self-Employment Tax

Loaded Tank Railroad Car Fee

Local Marijuana Retail Tax

Local Transient Lodging Tax

Long Term Enterprise

Multi State Tax Commission

Mutual and Cooperative Electric Distribution Systems Tax (Electric Coops)

Nonprofit Homes

Oil and Gas Production Tax

Oregon Food Processors Fee

Oregon Housing

Oregon Production Investment Fund

ORMap

Paid Leave Oregon

Partnership Privilege Tax

Pass-Through Entity Elective Tax (PTE-E)

Personal Income Tax

Personal Income Tax Withholding

Petroleum Load Fee

Political Contributions

Private Rail Car Tax

Property Tax, Central Assessment, and Industrial Valuation

Psilocybin Tax

Senior and Disabled Citizen Property Tax Deferral Program

Small Tract Forestland Program

Small Tract Severance Tax - Western

Small Tract Severance Tax - Eastern

State Marijuana Retail Tax

State Transient Lodging Tax

Statewide Transit Tax

Strategic Investment Program (SIP)

Strategic Investment Program Gainshare (SIP)

Tobacco Licensing Program

Tobacco Products Tax

TriMet Transit District Payroll Tax

TriMet Transit District Self-Employment Tax

Unemployment Insurance Tax

Vehicle Privilege Tax

Vehicle Use Tax

Workers Compensation