HAZARDOUS WASTE AND HAZARDOUS MATERIALS
150-465.101
Bulk Facility Defined; Cargo Tank Defined; Load Fee
As used in OAR 150-465.101 through 465.131, and OAR 150-324.340(Note):
(1) A bulk facility is a terminal facility to which a refined petroleum product is delivered primarily by pipeline, barge or rail and from which refined petroleum product is withdrawn and delivered into a cargo tank or barge. A bulk facility must receive some petroleum from pipeline, barge or rail. Bulk facility does not mean an intermediate storage facility. An intermediate storage facility is a facility to which petroleum product is delivered primarily by means other than pipeline, barge or rail.
(2) A single cargo tank may have one or more holding compartments and those compartments may comprise one or more separate tanks and are attached to the same motor. A single cargo tank may not be more than one rail car.
(3) "Fee" or "Load fee" includes the underground storage tank regulatory fee, the petroleum products delivery fee, and the petroleum products import delivery fee.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.101
Hist.: RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.101(5)
Vessels in Interstate or Foreign Commerce
Petroleum products sold to vessels engaged in interstate or foreign commerce are not subject to the fee. The seller of a petroleum product shall not charge the fee if the person ordering the withdrawal from bulk verifies that the product will be used in a vessel engaged in interstate or foreign commerce. Verification can be a copy of a federal permit, license or registration. Vessels engaged in interstate commerce include barges and tugboats licensed as carriers by the Interstate Commerce Commission.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.101
Hist.: RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89; RD 7-1992, f. & cert. ef. 12-29-92, Renumbered from 150-465.104(5)
150-465.104(1)-(A)
Payment of Fee by Seller
The owner of the petroleum product is considered to be the seller. The seller must pay the fee when the product is withdrawn from the seller's bulk facility for sale or use in the seller's own distribution chain.
For example, Company A owns a bulk facility in Portland and a chain of service stations throughout the state. Company A also owns its own truck-trailers. Company A must pay the fee at the time it withdraws product from its bulk facility into its truck-trailers for distribution to its service stations.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104
Hist.: RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.104(1)-(B)
Product Exchange Agreements
When a product exchange occurs, the seller of the petroleum product that was exchanged must charge the fee.
For example, Company A owns product in a terminal facility. Company A enters into an exchange agreement with Company B whereby Company A will provide Company A's product to Company B's customers. Company B must charge the fee on the withdrawal of product from Company A's bulk facility by Company B's customer.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104
Hist.: RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.104(1)-(C)
Multiple Withdrawals in a Single Load; Load, Split Load Defined
The fee is to be paid for each load of petroleum products withdrawn from a terminal. A "load" is the total amount of petroleum products withdrawn prior to delivery into a storage tank not connected to another bulk facility, regardless of how many different petroleum products make up the load.
For example, if a cargo tank makes a withdrawal from a bulk facility of gasoline into one tank and diesel into another tank without making any deliveries between the withdrawals, only one load fee is to be charged.
If one load of petroleum products came from different sellers at different bulk facilities or from different sellers at the same facility, the load is a "split load" and only one fee is due for the split load. If each seller collects a fee, the person ordering the withdrawal can receive a credit or refund from the seller by verifying that the withdrawals were a split load. The verification must be submitted to one of the sellers on forms approved by the Department of Revenue.
The person ordering the withdrawal is responsible for paying the fee to the Department of Revenue in the event of fraudulent or improper verification to a seller.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104
Hist.: RD 1-1989(T), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.104(2)
Importer Defined; Delivery Defined
An importer is one who causes petroleum products to be brought into the state from outside Oregon for delivery into one or more storage tanks not connected to a bulk facility. A common carrier that provides transportation service for shippers of petroleum products and that does not own the product is not an importer. Delivery means the offloading into one or more storage tanks not connected to a bulk facility, of one or more petroleum products from a cargo tank or barge. Only one import fee is due for each cargo tank load or barge load of petroleum products delivered in Oregon.
For example, if an importer brings petroleum products into Oregon in a cargo tank and delivers the products to three customers, the importer shall pay one import fee for the load, regardless of the number of customers receiving product.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104
Hist.: RD 1-1989(T), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.104(3)
Exemption for Export of Petroleum Products; Claim for Refund
Where the ultimate destination for a petroleum load being shipped by cargo tank or barge is outside of Oregon, the load is exempt from the load fee.
To avoid being charged the fee, the person making the withdrawal for delivery out of Oregon must verify the exemption to the seller. The verification may be in the form of a separate account with the seller for which the person making the withdrawal certifies that all withdrawals charged on this account will be delivered out of state. The person making the withdrawal is responsible for paying the fee to the Department of Revenue for any load or partial load delivered in Oregon for which the person previously received an export exemption.
If the person making the withdrawal does not first verify to the seller that the load being withdrawn will be delivered out of state, the fee shall be charged. The person may then request a credit or refund from the seller by verifying the exemption to the seller on a form approved by the Department of Revenue.
If any portion of a cargo tank load or barge load of petroleum products is to be delivered in Oregon, there is no export exemption and the load fee shall be charged.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104
Hist.: RD 1-1989(T), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.104(4)
Due Dates for Payment of Fees
After January 1, 1990, all fees collected during a calendar quarter are due on the last day of the month following the end of the calendar quarter. The due dates will be January 31, April 30, July 31, and October 31.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104
Hist.: RD 1-1989(T), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89
150-465.200(1)
Dry Store Exception
For purposes of the Dry Cleaning Solvent Sales and Use Fee, a dry store shall not include those businesses which provide dry cleaning pick-up and delivery as an incidental service to their main business. Such services are often called "valet" services. These services are commonly provided as a courtesy by hotels and motels to their guests.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 401.000
Hist.: RD 5-1995, f. 12-29-95, cert. ef. 12-31-95
150-465.517(2)
Partial Refund or Payment of Dry Cleaning Fee
(1) The fee imposed for operating an active dry cleaning facility in Oregon will be prorated only when a business begins operation during the calendar year. The prorated fee will be based on the number of full months the facility will be in operation during the calendar year. If a facility begins operation anytime within a month, that month will be considered a full month of operation for purposes of computing the fee due.
Example: XYZ Cleaners (XYZ) begins operating a dry cleaning facility on April 12, 2000. Because XYZ began operation during a calendar year, the $1,000 fee will be prorated. April is considered a full month of operation for computing the fee due. XYZ's fee for calendar year 2000 is $750 (9/12ths of $1,000).
(2) A partial refund of the fee imposed for operating an active dry cleaning facility in Oregon will be allowed only when the facility ceases to operate during the tax year for which the fee has been paid. A facility ceases to operate when:
(a) The dry cleaning machinery is no longer in use;
(b) The solvent has been removed from the machinery; and
(c) The machinery has been disabled so that it cannot be used.
(d) A facility does not cease to operate when a change of ownership occurs. The refund amount will be based on the number of full months left in the calendar year after the facility ceases to operate. If a facility ceases operation anytime during a month, that month will be considered a full month of operation for purposes of computing the refund amount.
Example: XYZ Cleaners (XYZ) paid a $1,000 dry cleaning fee to the department on January 1, 2000. As of October 18, 2000, the dry cleaning machinery is no longer in use, solvent has been removed from all machines and the machines have been disabled so that they can no longer be used. XYZ may apply to the department for a refund of part of the fee paid for calendar year 2000. October is considered a full month of operation for computing the refund due. XYZ will receive a refund of $167 (2/12ths of $1,000).
(3) If a facility changes ownership during the calendar year, the department will not refund any of the fee. The fee is imposed for the entire calendar year whether paid in full or in installments. It is up to the prior owner and the new owner to arrange reimbursement for any fee already paid or to determine who will make any remaining installment payments for the calendar year.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.517
Hist.: REV 7-2000, f. & cert. ef. 8-3-00
150-465.517(3)
Dry Cleaning Services Defined
Gross revenue of a dry cleaning facility derived from dry cleaning services is used as the base in determining the annual environmental fee to be paid by the facility. "Dry cleaning services" is defined as the cleaning of garments or other fabrics by and at a dry cleaning facility as defined in ORS 465.200(6) using a dry cleaning solvent as defined in ORS 465.200(9). Dry cleaning services do not include soap and water laundering, sales of goods such as hangers or other accessories, and garment storage. Pressing and alteration are excluded only if these services are charged for separately.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.517
Hist.: REV 8-2002, f. & cert. ef. 12-31-02
150-465.517(5)
Payment of the Operating Fee
(1) For calendar years beginning on or after January 1, 2002, the annual operating fee must be paid in a single payment that is due on the facility's first day of operation in the calendar year.
Example: AB Dry Cleaners begins operation of its facility on July 1 of the current year. Its first annual payment is due on July 1 and will be prorated based on six months of operation during the calendar year. The payment for the following year will be due on January 1 of that next year.
(2) For calendar years beginning on or after January 1, 2000, and before January 1, 2002, the annual operating fee for a dry cleaning facility or dry store may be paid in a single payment on January 1 or in four equal installments payable on January 1, April 1, July 1, and October 1.
Stat. Auth.: ORS 305.100 & ORS 465.543
Stats. Implemented: ORS 465.517
Hist.: REV 10-1999, f. 12-30-99, cert. ef. 12-31-99; REV 7-2000, f. & cert. ef. 8-3-00, Renumbered from 150-465.517; REV 5-2001, f. & cert. ef. 12-31-01; REV 7-2002, f. & cert. ef. 12-20-02, Renumbered from 150-465.517(3)
150-465.992
Failure to Pay Penalty
(1)(a) The penalty for failure to pay tax provided in ORS 314.400 shall be imposed upon an operator of a dry cleaning facility or dry store who fails to pay the annual operating fee by the due date as required under ORS 465.517.
(b) If the operator of a dry cleaning facility or dry store fails to pay the annual operating fee by the due date a second time, a penalty of 100% of the tax due shall be imposed.
(c) For the third and any subsequent failure to pay the annual operating fee by the due date, a penalty in the amount of $5,000 shall be imposed upon the operator of a dry cleaning facility or dry store.
Example: A dry cleaner files a 2000 return electing to pay the $1,000 dry cleaning fee in four equal installments. A payment of $250 is included with the return. The dry cleaner subsequently makes the required second payment on April 1, 2000, and the third payment on July 1, 2000, but fails to make the fourth payment on October 1, 2000. The dry cleaner makes the payment on November 22, 2000. A 5% penalty for failure to pay timely would be imposed on the late payment.
The dry cleaner files a 2001 return on January 1, 2001, again electing to pay the $1,000 dry cleaning fee in four equal installments. A payment of $250 is included with the return. The dry cleaner does not make the second payment due April 1st , the third payment due July 1st or the fourth payment due October 1st. The department issues a billing for each quarter for $250 (the payment due each quarter.) Because this is the second year that the dry cleaner has failed to make a payment on the due date, a penalty of 100% of the payment due ($250) is imposed for each quarter for failure to pay timely.
In the third year, the dry cleaner files a 2002 return electing to pay the $1,000 fee all in one installment but does not include payment of the fee with the return. The dry cleaner makes the $1,000 payment on March 1, 2002. Because this is the third year that the dry cleaner has failed to make a payment on the due date, a penalty of $5,000 will be imposed on the dry cleaner for failure to pay the fee timely.
(2)(a) A penalty equal to the lesser of $5,000 or 100% of the amount due shall be imposed upon an operator of a dry cleaning facility who fails to pay the per gallon fee on the sale, transfer or use of dry cleaning solvents as required under ORS 465.520 and ORS 465.523.
(b) For the second and any subsequent failure to pay the per gallon fee on the sale, transfer or use of dry cleaning solvents, a penalty in the amount of $5,000 shall be imposed upon the operator of a dry cleaning facility.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.992
Hist.: REV 10-1999, f. 12-30-99, cert. ef. 12-31-99
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