473.005 Definitions for chapter
The definitions provided by ORS 471.001 apply to this chapter.
Oregon Revised Statutes
Chapter 473 — Wine, Cider and Malt Beverage Privilege Tax
32 sections473.010 [Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33]repealed
No operative statutory text appears at this designation in the selected edition.
473.015 Definition of “cider.”
For the purposes of this chapter, “cider” means an alcoholic beverage made from the fermentation of the juice of apples or pears that contains not less than one-half of one percent and not more than 8.5 percent of alcohol by volume, including, but not limited to, flavored, sparkling, carbonated or fortified cider.
473.020 Administration of chapter by commission
The Oregon Liquor and Cannabis Commission shall administer this chapter, and shall prescribe forms and make such rules and regulations as it deems necessary to enforce its provisions.
473.030 Tax on wines and malt beverages
A tax at the rate of $2.60 per barrel of 31 gallons of malt beverages is imposed upon the privilege of engaging in business as: A manufacturer or an importing distributor of malt beverages; The holder of a direct to retailer permit issued under ORS 471.274, for malt beverages sold and transported to a holder of a license issued under ORS 471.175, 471.178, …
473.035 Tax on cider
A tax at the rate of $2.60 per barrel of 31 gallons of cider is imposed upon the privilege of engaging in business as: A manufacturer or as an importing distributor of cider; The holder of a direct to retailer permit issued under ORS 471.274 for all cider sold and transported by the holder to the holder of a license issued under ORS 471.175, 471.178, 471.1…
473.040 [Amended by 1997 c.348 §4; repealed by 2007 c.854 §10]repealed
No operative statutory text appears at this designation in the selected edition.
473.045 Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment
A tax is hereby imposed upon the sale or use of all agricultural products used in a winery for making wine. The amount of the tax shall be $25 per ton of grapes of the vinifera varieties, whether true or hybrid. An equivalent tax is imposed upon the sale or use of vinifera or hybrid grape products imported for use in a winery licensed under ORS chapter 471…
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: Is produced within a federally approved American viticultural area located partially within this state; and Does not use Oregon designations or use…
473.047 Marketing activity tax credit; rules
As used in this section, “qualified marketing activity” means marketing activity: That promotes the sale of wine or wine products; That does not promote specific brands of wine or wine products or exclusively promote the products of any particular winery; and That has been approved by the Oregon Wine Board. A credit against the privilege tax otherwise du…
473.050 When privilege tax not imposed
In computing any privilege tax imposed by ORS 473.030 or 473.035: No malt beverage, cider or wine is subject to tax more than once. 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. No tax shall be levied, collected or imposed upon any malt bever…
473.057 [1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10]repealed
No operative statutory text appears at this designation in the selected edition.
473.060 Payment of taxes; refunds; interest or penalty; appeal
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 20th day of the month after such wines have b…
473.065 Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond
If the total tax liability under ORS 473.030 (1) of a manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 in the previous calendar year was less than $1,000, the manufacturer or permit holder may deposit with the Oregon Liquor and Cannabis Commission an amount in cash equal to the…
473.070 Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules
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. Every holder of a direct to retailer permit issued under ORS 471.274 shall file with the …
473.080 Estimate by commission when statement not filed or false statement filed
If any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor and Cannabis Commission shall estimate the amount of wine, cider and malt beverages produced, purchased o…
473.090 Lien created by privilege tax
The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer or the holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282, attaching at the time the beverages subject to the…
473.100 Seizure of property; notice of sale
Whenever any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 is delinquent in the payment of the privilege tax provided for in ORS 473.030 and 473.035, the Oregon Liquor and Cannabis Commission or its duly authorized representative shall seize any property subject to the tax a…
473.110 Sale of property; disposal of proceeds
At the sale, the property shall be sold by the Oregon Liquor and Cannabis Commission or by its duly authorized agent in accordance with law and the notice. The commission shall deliver to the purchaser a bill of sale for the personal property, and a deed for any real property so sold. The bill of sale or deed vests title in the purchaser. The unsold portion …
473.120 Collection of sums due state; remedies cumulative
The Oregon Liquor and Cannabis Commission shall immediately transmit notice of the delinquency mentioned in ORS 473.100 to the Attorney General. The Attorney General shall at once proceed to collect all sums due to the state from the manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471…
473.130 Estimate by commission as prima facie evidence
In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor and Cannabis Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed against any manufacturer or holder of a direct to retailer permit issued under ORS …
473.140 Records to be kept by manufacturers, permit holders and purchasers
Every manufacturer and holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 shall keep a complete and accurate record of all sales of wine, cider and malt beverages, a complete and accurate record of the number of gallons imported, produced, purchased, manufactured, brewed, fermented or delivered,…
473.150 Inspection of records; records to be kept for prescribed period
The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282 or of any manufacturer of wine, cider or malt beverages, and may appoint auditors, investigators and other employees that the commission considers neces…
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…
473.170 Failure to pay tax or to maintain records
A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 may not: Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or Falsify the statement required by ORS 473.070. A person may not: Refuse to permit the Oregon Liquor and Cannabis Commission o…
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.
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.
473.200 [Repealed by 1967 c.577 §10]repealed
No operative statutory text appears at this designation in the selected edition.
473.210 [Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10]repealed
No operative statutory text appears at this designation in the selected edition.
473.220 [Repealed by 1967 c.577 §10]repealed
No operative statutory text appears at this designation in the selected edition.
473.990 Penalties
Violation of ORS 473.170 (1) is a Class B misdemeanor. Violation of ORS 473.170 (2) is a Class A misdemeanor.
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. 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 Statutes for further explanation. _______________