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HB 4148STATE · OregonIntroduced

Relating to local taxation; and prescribing an effective date.

</b> </i>] <b>Allows net local transient lodging tax revenue to be used for resiliency grants for small businesses in the restaurant and lodging industry.</b> Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district. Changes the division of allowable uses of net local transient lodging tax revenue from at least 70 percent for tourism-related expenses and no more than 30 percent for city or county services, to at least [<i>40</i>] <b>50</b> percent and no more than [<i>60</i>]<b> 50</b> percent, respectively. Allows units of local government with restricted grandfathered local transient lodging tax regimes to take advantage of the new provisions of the Act. Establishes biennial reporting by local governments of amounts and uses of local transient lodging tax revenue<b>, the reported information to be aggregated by the Legislative Revenue Officer and submitted to the Legislative Assembly</b>.<b> Directs the Legislative Revenue Officer to conduct a study of the percentage requirements for allowable uses of local transient lodging tax revenue as amended by the Act and to submit the findings to the Legislative Assembly.</b> Takes effect on the 91st day following adjournment sine die.

Voted: 4/13/2026Source

How representatives voted

62 yea·18 nay·8 other

Action history

  • 4/13/2026Chapter 121, (2026 Laws): Effective date June 5, 2026.
  • 4/7/2026Governor signed.
  • 3/7/2026President signed.
  • 3/6/2026Speaker signed.
  • 3/5/2026Third reading. Carried by Weber. Passed.
  • 3/5/2026Minority Report withdrawn.
  • 3/4/2026Second reading.
  • 3/3/2026Minority Recommendation: Do pass with different amendments. (Printed B-Eng. Minority)
  • 3/3/2026Recommendation: Do pass the A-Eng bill.
  • 3/3/2026Work Session held.