2016 Oregon Ballot Measure 97

{{Short description|none}}

{{Infobox referendum

|name = Measure 97

|title =Increases corporate minimum tax when sales exceed $25 million; funds education, healthcare, senior services

| country = Oregon

|yes = 808,310

|no = 1,164,658

|invalid =

|total = 1,972,968

|map = 2016 Oregon Ballot Measure 97 results map by county.svg

|mapdivision=county

|notes=Source: Oregon Secretary of State{{cite web|url=http://records.sos.state.or.us/ORSOSWebDrawer/RecordView/6873777|title=Results: 2016 General Election, November 8, 2016|publisher=Oregon Secretary of State|accessdate=December 12, 2016}}

|mapcaption=Results by county
{{col-start}}

{{col-2}}

Yes

{{Legend|#B6C8D9|50%-60%}}

{{col-2}}

No

{{Legend|#DEDEBD|50%-60%}}

{{Legend|#BCBC83|60%-70%}}

{{Legend|#8b8b54|70%-80%}}

{{Legend|#5d5d2c|80%-90%}}

{{col-end}}}}

Oregon Ballot Measure 97 was a ballot measure in the 2016 election in the U.S. state of Oregon. The initiative asked voters to determine whether or not to impose a 2.5 percent gross receipts tax on C corporations with Oregon sales exceeding $25 million.{{cite web|url=http://sos.oregon.gov/elections/Documents/ESFI/97-final-es-08112016.pdf|format=PDF|title=Measure 97: Explanatory Statement|publisher=Oregon Secretary of State|accessdate=November 1, 2016|archive-url=https://web.archive.org/web/20161103235423/http://sos.oregon.gov/elections/Documents/ESFI/97-final-es-08112016.pdf|archive-date=November 3, 2016|url-status=dead}}{{cite web|url=http://www.oregonlive.com/politics/index.ssf/2016/08/faq_oregons_corporate_tax_meas.html |title=FAQ: Oregon's corporate tax measure is a big deal. Here's why.|work=The Oregonian|date=August 17, 2016|first=Hillary|last=Borrud|accessdate=November 1, 2016}} S corporations and benefit companies (companies that benefit society and the environment, as determined under state law) would be exempt from the tax."Measure 97 Description and Analysis", p. 3 Katy Sword, [http://www.oregonbusiness.com/article/item/17296-three-b-corps-on-measure-97#itemCommentsAnchor Strange bedfellows: Measure 97 and the benefit company exemption], Oregon Business (November 1, 2016). It was estimated the measure would raise $3 billion annually for the state, if passed.{{cite news|title=What's The Most Expensive Political Battle In Oregon? Measure 97|url=http://www.opb.org/news/series/election-2016/oregon-measure-97-tax-increase-campaign-spending/|accessdate=November 1, 2016|publisher=Oregon Public Broadcasting|date=October 23, 2016|first=Andrew|last=Selsky|archive-url=https://web.archive.org/web/20161103235313/http://www.opb.org/news/series/election-2016/oregon-measure-97-tax-increase-campaign-spending/|archive-date=November 3, 2016|url-status=dead}}

The nonpartisan Oregon Legislative Revenue Office determined that of the some 250,000 businesses registered in Oregon, 951 would be subject to the tax; of these, the hundred largest taxpayers would pay about two-thirds of the monies raised. The same report estimated that wholesale companies in Oregon would see their taxes grow by almost $600 million, a 583 percent increase. Taxes on Oregon retailers would increase by $535 million, a 766 percent jump. Health care firms operating in Oregon would experience a 1,211 percent increase in their taxes, adding almost $100 million per year to the cost of health care across the state.{{cite news|last=Rogoway|first=Mike|url=http://www.oregonlive.com/business/index.ssf/2016/10/measure_97_faq_how_the_tax_wou.html |title=Measure 97 FAQ: How the tax would work, who would pay, where the money goes|newspaper=The Oregonian/OregonLive|date=October 28, 2016|access-date=November 7, 2016}}

During the state's general election held in November 2016, Oregon voters defeated the measure 59 percent (opposed) to 41 percent.

Support and opposition

File:Oregon Ballot Measure 97, 2016, voters' pamphlet.jpg

The campaigns for and against the ballot measure raised the most money ever over a ballot measure in Oregon.{{cite news|last1=Kish|first1=Matthew|title=Measure 97 now costliest in Oregon history|url=http://www.bizjournals.com/portland/news/2016/10/24/measure-97-now-costliest-in-oregon-history.html|accessdate=November 1, 2016|work=Portland Business Journal|date=October 24, 2016|publisher=American City Business Journals}}{{cite news|last1=Achen|first1=Paris|title=Measure 97 breaks fundraising record|url=http://portlandtribune.com/pt/9-news/328545-208392-measure-97-breaks-fundraising-record|archive-url=https://web.archive.org/web/20161023193224/http://portlandtribune.com/pt/9-news/328545-208392-measure-97-breaks-fundraising-record|url-status=dead|archive-date=October 23, 2016|accessdate=November 1, 2016|work=Portland Tribune|date=October 21, 2016|publisher=Pamplin Media Group|oclc=46708462}} By the week before Election Day, combined fundraising for the two campaigns had reached $40 million.{{cite news|last=Mapes|first=Jeff|url=http://www.opb.org/news/series/election-2016/measure-97-money-raised/ |title=Measure 97 Campaign Hits $40 Million Mark After Last-Minute Contributions|publisher=Oregon Public Broadcasting|date=November 2, 2016|access-date=November 7, 2016}} Opponents of the measure outspent proponents of the measure; the anti-Measure 97 campaign, the Defeat the Tax on Oregon Sales Committee, raised almost $26 million, while the pro-Measure 97 committee Yes on 97 raised $14 million. A separate pro-Measure 97 group, Defend Oregon, also raised funds in support of the measure's passage.{{cite news|first=Hillary|last=Borrud|url=http://www.oregonlive.com/politics/index.ssf/2016/10/opponents_of_corporate_tax_mea_1.html |title=Opponents of corporate tax measure report raising $16.8 million|newspaper=The Oregonian|date=October 5, 2016|access-date=November 7, 2016}}

The major supporters of the Measure 97 were labor unions, and in particular the Oregon Education Association, the state's primary teachers' union,{{cite news|last=Johnson|first=Kirk|url=https://www.nytimes.com/2016/09/09/us/measure-97-seeking-to-raise-corporate-taxes-splits-oregon-voters.html |title=Measure 97, Seeking to Raise Corporate Taxes, Splits Oregon Voters|newspaper=The New York Times|date=September 8, 2016|access-date=November 1, 2016}} which contributed a total of $2.1 million to the campaign in support of Measure 97. The Service Employees International Union (SEIU) Local 503, which is "the largest union representing Oregon state government workers", gave almost $3 million to the pro-Measure 97 campaign. The American Federation of Teachers and the Oregon American Federation of State, County and Municipal Employees also contributed to the pro-Measure 97 campaign.

Major corporations mostly opposed the law. Companies and trade associations that contributed to the campaign against the measure include, among others, Amazon.com, General Motors, Kroger/Fred Meyer, J.P. Morgan Chase, Wal-Mart, Costco, Safeway/Albertsons, the Oregon Association of Realtors, Jive Software, Comcast, Pacific Seafood, and the Craft Brew Alliance.

Governor Kate Brown, a Democrat, supported the measure, while Brown's opponent in the 2016 gubernatorial election, Republican nominee William C. "Bud" Pierce, opposed the measure.

Polling

A poll conducted by DHM Research during September 1–6 showed 60 percent of respondents were in favor of Measure 97, with 30 percent opposed. Another poll conducted by icitizen during September 2–7 found that 59 percent of 610 respondents were in favor of the measure passing, with 21 percent opposed. However, support decreased to 40 percent and opposition increased to 31 percent after participants heard arguments against Measure 97. The poll's margin of error was 4 percent.{{Cite news|url=http://portlandtribune.com/pt/9-news/322387-201919-poll-support-for-measure-97-erodes-when-voters-hear-pros-cons|archive-url=https://web.archive.org/web/20160914163454/http://portlandtribune.com/pt/9-news/322387-201919-poll-support-for-measure-97-erodes-when-voters-hear-pros-cons|url-status=dead|archive-date=September 14, 2016|title=Poll: Support for Measure 97 erodes when voters hear pros/cons|first=Paris|last=Achen|date=September 13, 2016|accessdate=November 7, 2016|work=Portland Tribune}}

Vote tallies by county:

width="60%" class="wikitable sortable"

! width="11%" | County

! width="10%" | No

! width="10%" | Votes

! width="10%" | Yes

! width="10%" | Votes

! width="10%" | Total

align="center"|Baker

|align="center"|75.35

|align="center"|6,574

|align="center"|24.65

|align="center"|2,151

|align="center"|8,725

align="center"|Benton

|align="center"|48.32

|align="center"|23,163

|align="center"|51.68

|align="center"|24,770

|align="center"|47,933

align="center"|Clackamas

|align="center"|63.79

|align="center"|134,595

|align="center"|36.21

|align="center"|76,409

|align="center"|211,004

align="center"|Clatsop

|align="center"|57.91

|align="center"|11,205

|align="center"|42.09

|align="center"|8,143

|align="center"|19,348

align="center"|Columbia

|align="center"|68.08

|align="center"|17,958

|align="center"|31.92

|align="center"|8,419

|align="center"|26,377

align="center"|Coos

|align="center"|68.84

|align="center"|21,396

|align="center"|31.16

|align="center"|9,686

|align="center"|31,082

align="center"|Crook

|align="center"|80.16

|align="center"|9,736

|align="center"|19.84

|align="center"|2,409

|align="center"|12,145

align="center"|Curry

|align="center"|60.32

|align="center"|7,438

|align="center"|39.68

|align="center"|4,893

|align="center"|12,331

align="center"|Deschutes

|align="center"|66.14

|align="center"|64,682

|align="center"|33.86

|align="center"|33,116

|align="center"|97,798

align="center"|Douglas

|align="center"|75.39

|align="center"|40,075

|align="center"|24.61

|align="center"|13,075

|align="center"|53,150

align="center"|Gilliam

|align="center"|83.19

|align="center"|866

|align="center"|16.81

|align="center"|175

|align="center"|1,041

align="center"|Grant

|align="center"|78.42

|align="center"|3,354

|align="center"|21.58

|align="center"|923

|align="center"|4,277

align="center"|Harney

|align="center"|79.13

|align="center"|3,143

|align="center"|20.87

|align="center"|829

|align="center"|3,972

align="center"|Hood River

|align="center"|50.78

|align="center"|5,489

|align="center"|49.22

|align="center"|5,320

|align="center"|10,809

align="center"|Jackson

|align="center"|62.02

|align="center"|66,885

|align="center"|38.98

|align="center"|40,958

|align="center"|107,843

align="center"|Jefferson

|align="center"|74.99

|align="center"|7,050

|align="center"|25.01

|align="center"|2,351

|align="center"|9,401

align="center"|Josephine

|align="center"|66.37

|align="center"|29,184

|align="center"|33.63

|align="center"|14,786

|align="center"|43,970

align="center"|Klamath

|align="center"|74.59

|align="center"|22,591

|align="center"|25.41

|align="center"|7,696

|align="center"|30,287

align="center"|Lake

|align="center"|77.94

|align="center"|3,031

|align="center"|22.06

|align="center"|858

|align="center"|3,889

align="center"|Lane

|align="center"|52.58

|align="center"|99,759

|align="center"|47.42

|align="center"|89,955

|align="center"|189,714

align="center"|Lincoln

|align="center"|54.86

|align="center"|13,702

|align="center"|45.14

|align="center"|11,276

|align="center"|24,978

align="center"|Linn

|align="center"|72.01

|align="center"|41,935

|align="center"|27.99

|align="center"|16,296

|align="center"|58,231

align="center"|Malheur

|align="center"|69.57

|align="center"|7,088

|align="center"|30.43

|align="center"|3,101

|align="center"|10,189

align="center"|Marion

|align="center"|65.28

|align="center"|88,569

|align="center"|34.72

|align="center"|47,099

|align="center"|135,668

align="center"|Morrow

|align="center"|76.70

|align="center"|3,184

|align="center"|23.30

|align="center"|967

|align="center"|4,151

align="center"|Multnomah

|align="center"|42.93

|align="center"|167,422

|align="center"|57.07

|align="center"|222,576

|align="center"|389,998

align="center"|Polk

|align="center"|64.53

|align="center"|25,833

|align="center"|35.47

|align="center"|14,201

|align="center"|40,034

align="center"|Sherman

|align="center"|88.96

|align="center"|911

|align="center"|11.04

|align="center"|113

|align="center"|1,024

align="center"|Tillamook

|align="center"|64.69

|align="center"|8,851

|align="center"|35.31

|align="center"|4,832

|align="center"|13,683

align="center"|Umatilla

|align="center"|66.74

|align="center"|18,063

|align="center"|33.26

|align="center"|8,999

|align="center"|27,062

align="center"|Union

|align="center"|72.59

|align="center"|9,289

|align="center"|27.41

|align="center"|3,508

|align="center"|12,797

align="center"|Wallowa

|align="center"|69.79

|align="center"|3,020

|align="center"|30.21

|align="center"|1,307

|align="center"|4,327

align="center"|Wasco

|align="center"|67.19

|align="center"|7,943

|align="center"|32.81

|align="center"|3,879

|align="center"|11,822

align="center"|Washington

|align="center"|59.11

|align="center"|156,510

|align="center"|40.89

|align="center"|108,253

|align="center"|264,763

align="center"|Wheeler

|align="center"|78.68

|align="center"|646

|align="center"|21.32

|align="center"|175

|align="center"|821

align="center"|Yamhill

|align="center"|69.36

|align="center"|33,518

|align="center"|30.64

|align="center"|14,806

|align="center"|48,324

See also

References

;Specific

{{reflist|30em}}

;General

  • {{cite web|url=https://www.oregonlegislature.gov/lro/Documents/RR%203-16%20Measure%2097.pdf|format=PDF|title=Measure 97 Description and Analysis: Research Report #3-16|date=September 2016|author=Legislative Revenue Office|publisher=State of Oregon}}

{{Oregon legislation}}

Category:Corporate taxation in the United States

Category:2016 Oregon ballot measures