(1) 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 manufacturer’s or permit holder’s total tax liability under ORS § 473.030 (1) for the previous calendar year in lieu of the bond required by ORS § 471.155 (1).

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(2) If the actual tax liability under ORS § 473.030 (1) of a manufacturer or holder of a permit described in subsection (1) of this section is less than the amount deposited under subsection (1) of this section, the manufacturer or permit holder may request that the commission refund the excess funds or may apply those funds toward the manufacturer’s or permit holder’s tax liability under ORS § 473.030 (1) for the next calendar year.

(3) If the actual tax liability under ORS § 473.030 (1) of a manufacturer or holder of a permit described in subsection (1) of this section is greater than the amount deposited under subsection (1) of this section, the manufacturer or permit holder shall pay to the commission the additional amount owed in the manner required under ORS § 473.060.

(4) Unless the commission determines that a winery, grower sales privilege or warehouse licensee or direct shipper or direct to retailer permit holder presents an unusual risk for nonpayment of any license fees, privilege taxes, agricultural products taxes or other tax, penalty or interest imposed under this chapter or ORS Chapter 471, the commission shall waive the bond required under ORS § 471.155 (1) for the licensee or permit holder if:

(a) The licensee or permit holder was not liable for a privilege tax under this chapter in the immediately preceding calendar year and does not expect to be liable for a privilege tax under this chapter in the current calendar year; or

(b) The licensee or permit holder of a business established during the current calendar year does not expect to be liable for a privilege tax under this chapter in the current calendar year. As used in this paragraph, ‘business’ means:

(A) A winery.

(B) A business operated pursuant to a license issued under ORS § 471.227.

(C) A warehouse.

(D) A business operated pursuant to a permit issued under ORS § 471.274.

(E) A business operated pursuant to a permit issued under ORS § 471.282. [2005 c.632 § 2; 2007 c.637 § 2; 2009 c.330 § 1; 2021 c.351 § 168; 2023 c.391 § 27]