The Oregon state employee., May 01, 1947, Page 10, Image 10

Oregon's Proposed Sales Tax
Facts and Figures
• fte Tte,e people of Oregon vote next« O c­ would be subject for use as follows:
tober 7th oh' the', proposed sales- tax.
1. The $ 11 million apportioned tb
The O regonáltate Employees Associa­ the several counties«, cities and school
districts niust all be applied by them to
tion is on record to support any tax
reducé their property taxes, w ithout im ­
measure which appears equitable and
which will provide much-needed reve­ pairing th eir tax 'basé as «how' limjted
rme to governmental functiohs w ithout •by the State constitution. I
2. The $-3 2Ü t million credited to
unjust burden bn the taxpayer^.
T hat the sáles tax measure may be the síaté public assistance reserve fund
understood and judged on its merits, the is tp .be used to 'm a k e up deficiencies
in the state public d is ta n c e fund H if'
Writer has obtained factual d a ta 'a n d
and when yetjuired amounts fo r public
presents it in brief form.
1. xThe A ct provides" for a three per assistance are riot obtained from liquor
cent tax on the grosfreceipts from all ■revenues.
3. TÍrie $7 l / 3 million credited to
réjtail business/sales, excepting (a) sales
of certain tang ib ly perSprial property,
the state general fund will be available
(b) those fuels already taxed, (c) foods for ' general, state góverntnentál pur-
sold for human consumption o ff. the poses. A part of this m ight be neces-
premises,., (d) casual sáles«'by persons s.apy'to offset a proposed reduction in
state income ztax, which is discussed
not in regular business, (e) newsstand
sales of newspapers and,' ‘(f) - tajeas «of below, but all o f i.t would be available
for general state governmental^ activi-
religious literature.
2. The seller is to collect the fax fdeyi H I
from the buyer and is to pay it. quarter­
Revenue in excess of $22 million per
ly to the State. Tax Commission.
year is to be used as á, state reserve fund
Each year, iri quarterly payments*,
to. make up deficiencies in st^f^Tuiids,
the revenue, to a maximum p f $22,-
to help carry the state basic school fund
000,000, is to h e ‘divided as^M ll^w s/’' and to thus rriake the levying of .state
a. One-sixth to the -s^e^iL^poun- 1 property taxes improbable. If and when
&wes/fh
the--reserve fund totals; 4$'l 2 million, no
b. One-sixth to incorporated cities.“
further deposits to th a t fund will be
made, as explained above.
c. One-sixth to school dfstíie^s^ - 1
d. One-sixth
the state public,
Other Tax Measures Tied in to Sales Tax Act
.assistance reserve account., I
The last legislature made three major
B é. O ne-third to the generál fu n d
tapq- measure' '.changes directly - tied in
of the State.
w ith the outcome of the vote on the
A nnual revenue in ejxce>s of, $22,-
sales tax. measure. I
■000.,000 is to be deposited in a «‘state
The I present, state income I tax - law
property tax reserve. account” until
Was changed to provide as follows:
$42,000,000 ¿isv* accumulated and re­
1. ,1ft the sales tax measure I is not
tained therein; after, which./e'yénfffáhy
passed, the personal exemptions? are to
excesses to be apportioned as given-in be reduced effective January 1, 1947,
\ ( ¿ |^ ( b ) , (c )i ( d ), and U p , ¿above.,
as follows: single person from $75$ tb
How the Revenue Is To Be Used
,$300; head of family or married person
I Assuming revenue of $2.2 million a from ' $.1,300
$1,000; and for each
year, which the experts figure is a m in­ dependent, unchanged from present
imum expectation based on IOregon’s $300.
present retail business,s.uch'am ám ount
(Continued on page 9)