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 473.046 – 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 […]
Section 473.180 – Applicability to interstate and foreign commerce.
None of the provisions of this chapter apply to commerce with foreign nations or commerce with the several states, except in so far as the same may be permitted under the Constitution and laws of the United States.
Section 473.047 – Marketing activity tax credit; rules.
(1) As used in this section, “qualified marketing activity” means marketing activity: (a) That promotes the sale of wine or wine products; (b) That does not promote specific brands of wine or wine products or exclusively promote the products of any particular winery; and (c) That has been approved by the Oregon Wine Board. (2) […]
Section 473.050 – When privilege tax not imposed.
In computing any privilege tax imposed by ORS 473.030 or 473.035: (1) No malt beverage, cider or wine is subject to tax more than once. (2) No tax shall be levied, collected or imposed upon any malt beverage, cider or wine sold to the Oregon Liquor and Cannabis Commission or exported from the state. (3) […]
Section 473.060 – Payment of taxes; refunds; interest or penalty; appeal.
(1) The privilege taxes imposed by ORS 473.030 and 473.035 shall be paid to the Oregon Liquor and Cannabis Commission. The taxes covering the periods for which statements are required to be rendered by ORS 473.070 shall be paid before the time for filing such statements expires or, as concerns wines, on or before the […]
Section 473.065 – Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond.
(1) If a manufacturer’s total tax liability under ORS 473.030 (1) in the previous calendar year was less than $1,000, the manufacturer may deposit with the Oregon Liquor and Cannabis Commission an amount in cash equal to the manufacturer’s total tax liability under ORS 473.030 (1) for the previous calendar year in lieu of the […]
Section 473.070 – Statements by manufacturers as to quantities produced; circumstances when annual reporting allowed; electronic methods; rules.
(1) On or before the 20th day of each month, every manufacturer shall file with the Oregon Liquor and Cannabis Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month. (2) Notwithstanding subsection (1) of this section, a manufacturer of wine […]