Relating to the taxation of beverages to fund state wildlife resource conservation; providing for revenue raising that requires approval by a three-fifths majority.

Establishes Oregon Conservation and Recreation Fund. Continuously appropriates moneys in fund to State Fish and Wildlife Commission for wildlife resource conservation purposes. Imposes tax on certain beverages sold at wholesale in this state. Provides that wholesale beverage tax is liability of distributor. Authorizes distributor to collect tax from purchaser. Requires moneys received by Department of Revenue pursuant to tax to be transferred to Oregon Conservation and Recreation Fund. Applies to beverages sold on or after January 1, 2019. Refers Act to people for their approval or rejection at next regular general election.