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Oregon 2026R1

HB 4148

Relating to local taxation; and prescribing an effective date.

Source: Open States / PluralLatest available (refresh delayed). Last refreshed: 2026-11-08 06:11:03 UTC.

Official record

Measure details

Jurisdiction
Oregon
Session
2026R1
Chamber
lower
Classification
bill
Subjects
Not supplied
Introduced / first action
2026-02-02 16:50:03

Source-supplied abstracts

</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.

Sponsors

Source-supplied history

Actions

  1. Chapter 121, (2026 Laws): Effective date June 5, 2026.

  2. Governor signed.

    executive-signature
  3. President signed.

    passage
  4. Speaker signed.

    passage
  5. Third reading. Carried by Weber. Passed.

    passage, reading-3
  6. Minority Report withdrawn.

  7. Second reading.

    reading-2
  8. Minority Recommendation: Do pass with different amendments. (Printed B-Eng. Minority)

    committee-passage-favorable
  9. Recommendation: Do pass the A-Eng bill.

    committee-passage-favorable
  10. Work Session held.

  11. Public Hearing held.

  12. Referred to Finance and Revenue.

    referral-committee
  13. First reading. Referred to President's desk.

    introduction, reading-1, referral-committee
  14. Third reading. Carried by Javadi, Walters. Passed.

    passage, reading-3
  15. Second reading.

    reading-2
  16. Recommendation: Do pass with amendments and be printed A-Engrossed.

    committee-passage-favorable
  17. Work Session held.

  18. Work Session held.

  19. Public Hearing held.

  20. Referred to Revenue.

    referral-committee
  21. First reading. Referred to Speaker's desk.

    introduction, reading-1, referral-committee