Section 473.190 – State has exclusive right to tax liquor.
No county or city of this state shall impose any fee or tax, including occupation taxes, privilege taxes and inspection fees, in connection with the production, sale, mixing, serving, transporting, delivering or handling of malt or other alcoholic liquors. [Amended by 1961 c.259 §4; 1967 c.577 §8]
Section 473.990 – Penalties.
(1) Violation of ORS 473.170 (1) is a Class B misdemeanor. (2) Violation of ORS 473.170 (2) is a Class A misdemeanor. [Amended by 2011 c.597 §215]
Section 473.992 – Penalty upon failure to pay agricultural products tax.
Failure to pay a tax under ORS 473.045 (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216] Note: 473.992 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised […]
Section 473.030 – Tax on wines and malt beverages.
(1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of malt beverages at the rate of $2.60 per barrel of 31 gallons on all such beverages. (2) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an […]
Section 473.150 – Inspection of manufacturer’s records; records to be kept for prescribed period.
(1) The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a holder of a wine self-distribution permit or of any manufacturer of wine, cider or malt beverages, and may appoint auditors, investigators and other employees that the commission considers necessary to enforce its powers and perform its duties […]
Section 473.035 – Tax on cider.
(1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of cider at the rate of $2.60 per barrel of 31 gallons on all such beverages. (2) Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing or […]
Section 473.160 – Records to be kept by persons transporting wine, cider or malt beverage.
Every person transporting wine, cider or malt beverages within this state, whether such transportation originates within or without this state, shall keep a true and accurate record of wine, cider or malt beverages transported. The record shall include ingredients which may be used in the manufacture, production, brewing or fermentation of the wine, cider or […]
Section 473.045 – Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment.
(1) A tax is hereby imposed upon the sale or use of all agricultural products used in a winery for making wine. (2) The amount of the tax shall be $25 per ton of grapes of the vinifera varieties, whether true or hybrid. (3) An equivalent tax is imposed upon the sale or use of […]
Section 473.170 – Failure to pay tax or to maintain records.
(1) A manufacturer may not: (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or (b) Falsify the statement required by ORS 473.070. (2) A person may not: (a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection […]
Section 473.046 – Exemption for grapes used for wine produced in certain viticultural areas.
A purchase of vinifera or hybrid grapes harvested in this state is exempt from the tax under ORS 473.045 (5) levied and assessed against wineries purchasing grape products, if the grapes are used for wine that: (1) Is produced within a federally approved American viticultural area located partially within this state; and (2) Does not […]