Consumption and Excise Taxes: Consumption and Excise Taxes 2007 Orientation
Excise Taxes: Excise Taxes Tobacco
Alcoholic Beverages
Telecommunications
Fuel and Weight Mile
Transient Lodging Tax
Tobacco Revenues: Tobacco Revenues Cigarette Taxes
Other Tobacco Products Taxes
Master Settlement Agreement
Cigarette Tax Rate: Cigarette Tax Rate Measure 20 of 2002 Measure 44 of 1996 Measure 30 in 2004
State Excise Tax Rates: State Excise Tax Rates Oregon # 16 @ $1.18 Per Pack as of January 1, 2006
Sales + Excise Taxes: Sales + Excise Taxes Oregon # 20 @ $1.18 Per Pack as of January 1, 2006
2005-06 Revenue: 2005-06 Revenue $222 Million
Distribution Proportions (Percents): Distribution Proportions (Percents)
Cigarette Tax Revenue Forecast: Cigarette Tax Revenue Forecast $26.2 $13.1 $328.3 $87.5 $468 Measure 20 of 2002 Measure 30 of 2004 $472.2
Cigarette Consumption: Cigarette Consumption
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Price Per Pack in Cents: Price Per Pack in Cents
Price Per Pack in Cents: Price Per Pack in Cents
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Taxed Distributions: Taxed Distributions Cigarettes Packs in Hundreds of Millions
Other Tobacco Products: Other Tobacco Products 2001: Cigars limited to $0.50 each
Tax on Cigars: Tax on Cigars
2005-06 OTP Revenue: 2005-06 OTP Revenue $ 31.2 Million
Total Tobacco Revenue Cigarettes and OTP: Total Tobacco Revenue Cigarettes and OTP
Master Settlement Agreement: Master Settlement Agreement 47 States
Cigarette Manufacturers
4 Original Participating (96.4%)
Subsequent Participating
Non-Participating
Annual Payments in Perpetuity
Subject to Adjustments
Estimated Payments: Estimated Payments Millions of Dollars
Payments: Payments Millions of Dollars
Alcoholic Beverages: Alcoholic Beverages
Beer & Cider (Malt Beverages)
Wine
Distilled Spirits
BEER TAX RATES: BEER TAX RATES 8.38 Cents /Gal
State Rates (Excise) as of 1/1/06: State Rates (Excise) as of 1/1/06 Dollars per Gallon Oregon # 48 @ $0.084
State Rates (Excise + Sales) as of 1/1/04: State Rates (Excise + Sales) as of 1/1/04 Dollars per Gallon Oregon # 51 @ $0.084
2005-06 Beer Tax: 2005-06 Beer Tax $7.02 Million Dollars
Beer Tax Revenue: Beer Tax Revenue Millions of Dollars
Wine Tax Rates: Wine Tax Rates Dollars per Gallon
State Wine Tax Rates: State Wine Tax Rates Oregon # 24 @ $0.67 Dollars per Gallon
as of January-2006
State Wine & Sales Tax Rates: State Wine & Sales Tax Rates Oregon # 47 @ $0.67 Dollars per Gallon
as of January-2006
2005-06 Wine Tax Revenue: 2005-06 Wine Tax Revenue $ 7.77 Million
Wine Tax Revenue (History): Wine Tax Revenue (History) Millions of Dollars
OLCC Liquor Markup: OLCC Liquor Markup
OLCC Sales: OLCC Sales Cases & Population in Millions, Sales in Hundreds of Millions
2005-06 OLCC Revenue: 2005-06 OLCC Revenue $ 344.7 Million in Total Revenue
DISTRIBUTION FORMULA: 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)
2005-06 Total OLCC Revenue Distributions: 2005-06 Total OLCC Revenue Distributions $139.7 Million Distributed
OLCC Distributions (Historically): OLCC Distributions (Historically) Millions of Dollars
9-1-1 Emergency Access Tax: 9-1-1 Emergency Access Tax 1981: 3% of Access Charge
1991: 5% of Access Charge (Temp.)
1995: $0.75 per Month per circuit
9-1-1 Revenue: 9-1-1 Revenue Millions of Dollars
Fuel Taxes: Fuel Taxes Gasoline (any fuel the chief use of which is for)
Propulsion of Motor Vehicle (24¢)
Propulsion of Aircraft
Piston (9¢)
Jet (1¢)
Diesel, CNG, & etc. (used to)
Propel a Motor Vehicle (24¢)
Weight-Mile Tax (vehicles > 26,000 pounds)
Flat Fees
Road Use Assessment Fee
Motor Vehicle Fuel Tax Rates: Motor Vehicle Fuel Tax Rates Cents per Gallon
Real: Is in 2000 dollars
Fuel Tax Revenue: Fuel Tax Revenue Millions of Dollars
Weight-Mile Taxes: Weight-Mile Taxes Table A: 26,000 to 80,000 Pounds
Graduated Based on Weight
$0.0364 per Mile @ 26,000 Pounds
$0.1197 per Mile @ 80,000 Pounds
Table B: 80,000 to 105,500 Pounds
Graduated based on Weight and Axles
In Lieu (Flat Fees)
Log, Sand & Gravel, and Chip Trucks
Road Use Assessment Fee
Weight-Mile Tax Rates Adjusted for 2003 law changes: Weight-Mile Tax Rates Adjusted for 2003 law changes Cents per Mile Declared Vehicle Weight
In Lieu Taxes: In Lieu Taxes Flat Fees
Log Trucks $6.10 per Hundred Weight
Farm Trucks $5.00 per Hundred Weight
Dump Trucks $6.05 per Hundred Weight
Chip Trucks $24.62 per Hundred Weight
Road Use Assessment Fee
5.7¢ per ESAL* Mile
equivalent single-axle load” means the relationship between actual or requested weight and an 18,000 pound single-axle load as determined by the American Association of State Highway and Transportation Officials Road Tests reported at the Proceedings Conference of 1962. (ORS 818.225)
Weight-Mile Tax Revenue: Weight-Mile Tax Revenue Millions of Dollars
Transient Lodging Tax: Transient 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%)
Transient Lodging Tax: Transient 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, and FY 2006 is closing on $9.24 million
Transient Lodging Tax: Transient Lodging Tax Effective Tax Rate 7.7%
LOTTERY: LOTTERY The voluntary tax
OREGON STATE LOTTERY: OREGON STATE LOTTERY Terminology
History
Net Proceeds
Traditional
Video
Transfers
Issues
LOTTERY TERMINOLOGY: LOTTERY TERMINOLOGY Revenue
Game
Other (interest and unclaimed prizes)
Prizes
Net Receipts = Game Revenue Less Prizes
Expense
Game
Operating
Contingency Reserves
Net Proceeds = Net Receipts Less Expense
LOTTERY HISTORY: LOTTERY HISTORY 1984 Created by Initiative Petition
Traditional Games
Net Proceeds Dedicated to Economic Development
1989 Legislative Action
Created Sports Action Lottery
Authorized Video Lottery (suspended by Governor)
1991 Legislative Action
Implemented Video Lottery, prohibited private lotteries
Dedicated 2.5% of Net Receipts to counties
1995 Referred Measure # 21
Added “financing public education” as allowable use
Gave lottery bonds first claim on revenue
Dedicated 15% of Net Proceeds to Education Endowment Fund
1998 Initiative Petition (Ballot Measure # 66)
Dedicated 15% of Net Proceeds to Parks, Beaches, and Watershed Protection
Lottery History (cont.): Lottery History (cont.) 1999 Legislative Action
Dedicated not less than 1% of Video Net Proceeds to Problem Gambling
2002 (3rd SS) Legislative Referral
Converts EDF to Education Stabilization Fund (ESF)
Lottery Dedication Increased, Conditionally
If Fund Balance < 5% of GF, 18% to ESF
Else 15% to School Capital Matching Subaccount
Allows Appropriation of Principal, Conditional
3/5 Vote Plus Specified Economic Conditions or Emergency
2005 Legislative Action
Repealed Sports action and like games.
Dedicated 1% of Net Proceeds to Collage athletic programs.
Traditional Lottery Games 2005-06 Net Receipts: Traditional Lottery Games 2005-06 Net Receipts $123.6 million
TRADITIONAL GAME REVENUE: TRADITIONAL GAME REVENUE Million
TRADITIONAL GAME REVENUE Percentages: TRADITIONAL GAME REVENUE Percentages
VIDEO LOTTERY: VIDEO LOTTERY
VIDEO LOTTERY REVENUE: VIDEO LOTTERY REVENUE Million
VIDEO LOTTERY REVENUE Percentages: VIDEO LOTTERY REVENUE Percentages
TOTAL LOTTERY REVENUE: TOTAL LOTTERY REVENUE Million
TOTAL LOTTERY REVENUE Percentages: TOTAL LOTTERY REVENUE Percentages
LOTTERY TRANSFERS: LOTTERY TRANSFERS Millions of Dollars
2007-09 Lottery Distributions: 2007-09 Lottery Distributions $1,304.3 Million
ISSUES: ISSUES
Line Games
Video Payout Percentage
Retailer Compensation
Lottery Expense
Line Games: Line Games Lottery (Line Games) explosive growth
2003-05 $60 million $ 130
2007-09 $ 270 million predicted 30% growth for how long??
Video Prize Percent: Video Prize Percent
Annual Growth: Video: Annual Growth: Video
Video Compensation Rates: Video Compensation Rates Annual Net Receipts Rate
Up to 200,000 35%
200,000 to 400,000 30%
400,000 to 600,000 25%
Over 600,000 20%
Average 32% OLD Rates
Video Compensation Rates: Video Compensation Rates Annual Net Receipts Rate
3-Tier Option
Up to 175,000 32.5%
175,000 to 475,000 26.0%
Over 475,000 17.0%
2-Tier Option
Up to 650,000 26.0%
Over 650,000 19.0%
Estimated Overall Blended Rate 28% to 29% New Rates 2004
Poker only
Video Compensation Rates: Video Compensation Rates Annual Net Receipts Rate
4-Tier Option
Up to $175,000 29%
$175,000 to $475,000 24%
$475,000 to $800,000 15%
$800,000 and up 12%
3-Tier Option
Up to $600,000 23.0%
$600,000 to $1,800,000 18.5%
$1,800,000 and up 12.0 %
Estimated Overall Blended Rate 22% to 26% New Rates Video (2005)
Poker and Line
Video Compensation Rates: Video Compensation Rates Annual Net Receipts Rate
4-Tier Option
Up to $175,000 27.5%
$175,000 to $475,000 23%
$475,000 to $800,000 14%
$800,000 and up 11%
3-Tier Option
Up to $600,000 22%
$600,000 to $1,800,000 17.5%
$1,800,000 and up 11%
Estimated Overall Blended Rate 21% to 25% In 2007 if sales exceed $805,000
because of line games, then Rates change
Retailer Compensation: Retailer Compensation One view of Revenue
Retailer Compensation: Retailer Compensation Another view of Revenue
Retailer Compensation: Retailer Compensation
Lottery Expense Percents: Lottery Expense Percents