§ 189.8

Oregon § 189.8

• Jurisdiction: Oregon
• Vol.: 19
• Title 59: Oregon Vehicle Code
• Ch. 801: General Provisions and Definitions for Oregon Vehicle Code

Text

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Declared Combined Fee Rates
Weight Groups Per Mile
(Pounds) (Mills)
26,001 to 32,000 79.6
32,001 to 38,000 93.6
38,001 to 44,000 107.0
44,001 to 50,000 119.1
50,001 to 56,000 138.0
56,001 to 62,000 149.1
62,001 to 68,000 173.2
68,001 to 74,000 189.1
74,001 to 80,000 261.7
80,001 to 105,500 274.1
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SECTION 94. ORS 825.474 is amended to read:
825.474. (1) In addition to other fees and taxes imposed by law upon carriers, there shall be assessed against and collected from every carrier a tax for the use of the highways, to apply to the cost of administration of this chapter and for the maintenance, operation, construction and reconstruction of public highways.
(2) The tax rate which shall apply to each motor vehicle shall be based upon the declared combined weight of the motor vehicle and in accordance with the weight group tax rates as shown in the tables set forth in ORS 825.476.
(3) For the purpose of computing the tax due:
(a) Table “A” in ORS 825.476 applies to motor vehicles subject to the tax imposed by this section [ that are not issued an annual variance permit under ORS 818.200 (1)(a) to (c) to operate with a combined weight of more than 80,000 pounds ].
[ (b) Table “B” applies to motor vehicles subject to the tax imposed by this section that are issued or required to obtain an annual variance permit under ORS 818.200 (1)(a) to (c) to operate with a combined weight of more than 80,000 pounds. ]
[ (c) ] (b) The declared combined weight shall be the combined weight, as defined in ORS 825.005, declared in the [ application for authority under ORS 825.100, subject to audit and approval by the Department of Transportation ] registration weight .
[ (d) ] (c) In addition to any tax due under this chapter, motor vehicles that exceed the maximum vehicle weight limits for annual variance permits under ORS 818.200 (1)(a) to (c) are subject to the road use assessment fee imposed under ORS 818.225 for the entire motor vehicle weight, minus the road use assessment fee for the maximum vehicle weight allowed under the annual variance permit.
(4) The tax for each motor vehicle [ when table “A” or “B” is used ] shall be computed by multiplying the extreme mileage of travel in Oregon by the appropriate weight group tax rate as it appears in the table.
SECTION 95. ORS 825.474, as amended by section 94 of this 2025 special session Act, is amended to read:
825.474. (1) In addition to other fees and taxes imposed by law upon carriers, there shall be assessed against and collected from every carrier a tax for the use of the highways, to apply to the cost of administration of this chapter and for the maintenance, operation, construction and reconstruction of public highways.
(2) The tax rate which shall apply to each motor vehicle shall be based upon the declared combined weight of the motor vehicle and in accordance with the weight group tax rates as shown in the tables set forth in ORS 825.476.
(3) For the purpose of computing the tax due:
(a) Table “A” in ORS 825.476 applies to motor vehicles subject to the tax imposed by this section.
(b) Table “E” in ORS 825.476 applies to electric vehicles subject to the tax imposed by this section.
[ (b) ] (c) The declared combined weight shall be the combined weight, as defined in ORS 825.005, declared in the registration weight.
[ (c) ] (d) In addition to any tax due under this chapter, motor vehicles that exceed the maximum vehicle weight limits for annual variance permits under ORS 818.200 (1)(a) to (c) are subject to the road use assessment fee imposed under ORS 818.225 for the entire motor vehicle weight, minus the road use assessment fee for the maximum vehicle weight allowed under the annual variance permit.
(4) The tax for each motor vehicle shall be computed by multiplying the extreme mileage of travel in Oregon by the appropriate weight group tax rate as it appears in the table.
SECTION 96. ORS 825.480 is amended to read:
825.480. (1)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the rate of [ $11.60 ] $10.50 for each 100 pounds of declared combined weight.
(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.
(2) The annual fees provided in subsections (1)[ , (4) and (5) ] and (3) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month during which a motor vehicle is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month’s operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.
[ (3)(a) In lieu of the fees provided in ORS 825.470 to 825.474, motor vehicles described in ORS 825.024 with a combined weight of less than 46,000 pounds that are being operated under a permit issued under ORS 825.102 may pay annual fees for such operation computed at the rate of $9.60 for each 100 pounds of declared combined weight. ]
[ (b) The annual fees provided in this subsection shall be paid in advance but may be paid on a monthly basis on or before the first day of the month. A carrier may be relieved from the fees due for any month during which the motor vehicle is not operated for hire if a statement to that effect is filed with the Department of Transportation on or before the fifth day of the first month for which relief is sought. ]
[ (4)(a) ] (3)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the rate of [ $11.50 ] $16.98 for each 100 pounds of declared combined weight.
(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.
[ (5)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of wood chips, sawdust, barkdust, hog fuel or shavings may pay annual fees for such operation computed at the rate of $47 for each 100 pounds of declared combined weight. ]
[ (b) Any carrier electing to pay under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movement of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, service or moving from one exempt highway operation to another. ]
SECTION 97. ORS 825.480, as amended by section 96 of this 2025 special session Act, is amended to read:
825.480. [ (1)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the rate of $10.50 for each 100 pounds of declared combined weight. ]
(1)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the following rate for each 100 pounds of declared combined weight:
(A) For electric motor vehicles, $10.94.
(B) For vehicles other than electric motor vehicles, $7.57.
(b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.
(2) The annual fees provided in subsections (1) and (3) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month during which a motor vehicle is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month’s operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.
[ (3)(a) ] (3) In lieu of other fees provided in ORS 825.474, carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the following rate [ of $16.98 ] for each 100 pounds of declared combined weight[ . ] :
(a) For electric motor vehicles, $17.69.
(b) For vehicles other than electric motor vehicles, $12.25.
[ (b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another. ]
SECTION 98. ORS 818.225 is amended to read:
818.225. (1) As used in this section, “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.
(2)(a) In addition to any fee for a single-trip nondivisible load permit, a person who is issued the permit or who operates a vehicle in a manner that requires the permit is liable for payment of a road use assessment fee of [ ten and nine-tenths ] seven and nine-tenths cents per equivalent single-axle load mile traveled.
(b) If the road use assessment fee is not collected at the time of issuance of the permit, the department shall bill the permittee for the amount due. The account shall be considered delinquent if not paid within 60 days of billing.
(c) The miles of travel authorized by a single-trip nondivisible load permit shall be exempt from taxation under ORS chapter 825.
(3) The department may adopt rules:
(a) To standardize the determination of equivalent single-axle load computation based on average highway conditions; and
(b) To establish procedures for payment, collection and enforcement of the fees and assessments established by this chapter.
SECTION 99. (1) The amendments to ORS 825.474, 825.476 and 825.480 by sections 92, 94 and 96 of this 2025 special session Act become operative on July 1, 2027.
(2) The amendments to ORS 818.225, 825.474, 825.476 and 825.480 by sections 93, 95, 97 and 98 of this 2025 special session Act become operative on July 1, 2029.
SECTION 100. (1) The amendments to ORS 825.474, 825.476 and 825.480 by sections 92, 94 and 96 of this 2025 special session Act apply to taxes imposed on or after July 1, 2027.
(2) The amendments to ORS 818.225, 825.474, 825.476 and 825.480 by sections 93, 95, 97 and 98 of this 2025 special session Act apply to taxes imposed on or after July 1, 2029.
CAPTIONS
SECTION 101. The unit and section captions used in this 2025 special session Act are provided only for the convenience of the reader and do not become part of the statutory law of this state or express any legislative intent in the enactment of this 2025 special session Act.
EFFECTIVE DATE
SECTION 102. This 2025 special session Act takes effect on the 91st day after the date on which the 2025 special session of the Eighty-third Legislative Assembly adjourns sine die.