Fuels Tax Group Required Gasoline Disclosures

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Required Gasoline Disclosures

Required Disclosures

House Bill 2045, (ORS 646.932), enacted by the 1999 Oregon Legislature and signed by the Governor August 17, 1999 requires gas stations (as defined in the bill) to post certain price information. The particulars of the legislation are as follows:

The effective date is October 23, 1999.
It applies to all facilities where gasoline is sold for use in motor vehicles, including gas stations, filling stations, service stations, cardlocks and garages.
It requires the owner or operator of the facility to visibly post the specific amounts of the price of a gallon of gasoline that are attributable to Federal, State and local taxes, and the total tax amount.
The Oregon Department of Transportation (ODOT) is required to furnish the information outlined in (3) above to each facility in the state.

NOTE: ODOT does not furnish the signage necessary to post the required information.

Current Tax Rates

The Information that is Required to be Posted is as follows:

The Federal tax on a gallon of gasoline is $0.184 per gallon, but if the gasoline is blended with alcohol, additional Federal tax rates apply. See the Gasohol chart below.
The Oregon state tax on a gallon of gasoline is $0.24 per gallon
Additional local taxes apply and must be posted if the gasoline is sold in any of the following areas:

Jurisdiction	Local Tax Rate Per Gallon	State Tax Rate Per Gallon	Federal Tax Rate Per Gallon	Total Tax Rate Per Gallon To Be Posted*
Washington County	$0.01	$0.24	$0.184	$0.434

Multnomah County	$0.03	$0.24	$0.184	$0.454

City of Woodburn	$0.01	$0.24	$0.184	$0.434

City of Eugene (through 3/31/2005)	$0.03	$0.24	$0.184	$0.454

City of Eugene (effective 4/1/2005)	$0.05	$0.24	$0.184	$0.474

City of Springfield	$0.03	$0.24	$0.184	$0.454

City of Cottage Grove	$0.03	$0.24	$0.184	$0.454

City of Veneta	$0.03	$0.24	$0.184	$0.454

City of Tigard	$0.03	$0.24	$0.184	$0.454

City of Milwaukie	$0.02	$0.24	$0.184	$0.453

City of Coquille	$0.03	$0.24	$0.184	$0.454

City of Coburg	$0.03	$0.24	$0.184	$0.454

City of Astoria	$0.03	$0.24	$0.184	$0.454

City of Warrenton	$0.03	$0.24	$0.184	$0.454

City of Canby	$0.03	$0.24	$0.184	$0.454

City of Tillamook	$0.015	$0.24	$0.184	$0.439

City of The Dalles	$0.03	$0.24	$0.184	$0.454

City of Stanfield	$0.01	$0.24	$0.184	$0.434

City of Sandy	$0.01	$0.24	$0.184	$0.434

City of Oakridge	$0.03	$0.24	$0.184	$0.454

City of Dundee	$0.02	$0.24	$0.184	$0.444

All other Oregon locations		$0.24	$0.184	$0.424

* If applicable, total tax per gallon must be adjusted to reflect Federal gasohol tax rates.

Type of Gasohol	Federal Gasohol Tax Rate Per Gallon

Gasohol containing at least 10% alcohol	$0.03734

Gasohol containing at least 7.7% alcohol but less than 10% alcohol	$0.02804

Gasohol containing at least 5.7% alcohol but less than 7.7% alcohol	$0.02031

The above federal tax rate information is current as of February 1, 2005. Tax rates in jurisdictions not administered by ODOT may change without our knowledge. For current federal tax rates refer to publications for IRS Form 720 and instructions.

ODOT administers the local taxes for Washington and Multnomah Counties, the cities of Woodburn, Eugene, Springfield, Cottage Grove, Veneta, Tigard, Milwaukie, Coquille, Coburg, Astoria, Warrenton, and Canby.

ODOT is not aware of any additional local taxes, other than the local taxes in the cities of Tillamook, The Dalles, Stanfield, Sandy, Oakridge, and Dundee, which are not administered by ODOT. If other local taxes on gasoline apply to sales by your facility, they should also be posted along with the State and Federal tax and included in the total.

Reference

For your reference, the applicable section of HB 2045 is printed below:

Section 8.(1) As used in this section, ‘gas station’ includes a filling station, service station, garage or any other place where gasoline is sold for use in motor vehicles.
Section 8.(2) The owner or operator of a gas station shall post, in a manner visible to customers, the following information:

The amount of the price per gallon that is Federal tax;
The amount of the price per gallon that is state tax;
The amount of the price per gallon that is local tax; and
The total amount of Federal, state and local taxes per gallon.

Section 8.(3) The Department of Transportation shall furnish the information described in subsection (2) of this section to each gas station in the state.