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OregonHB 41482026 Regular SessionHouseWALLET

Relating to local taxation; and prescribing an effective date.

Sponsored By: Courtney Neron Misslin (Democratic), Cyrus Javadi (Democratic), Jules Walters (Democratic), Suzanne Weber (Republican)

Became Law

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

New rules for local lodging tax hikes

Beginning January 1, 2027, Oregon limits local lodging tax hikes. A city or county that lacked a tax on July 1, 2003 cannot add one after July 1, 2003, and those with a tax cannot raise the rate above the July 1, 2003 level—unless the new or higher tax uses every net revenue dollar only for tourism promotion or facilities, resiliency grants for small restaurant and lodging businesses, city or county services, or debt for tourism facilities. Administrative costs are covered only through a collection reimbursement charge. If lodging taxes were paying debt on November 26, 2003, they must keep doing so; when that debt is paid off, any tax increase used for that debt must be rolled back by the same amount or removed if not allowed.

How lodging tax money is split

Starting January 1, 2027, at least 50% of net revenue from any new or higher lodging tax must fund tourism promotion or pay debt on tourism facilities. No more than 50% may fund city or county services. This lowers the prior tourism minimum (from 70%) and raises the services cap (from 30%). A city or county that had a lodging tax on July 1, 2003 cannot cut the share it uses for tourism and must honor any pre–July 1, 2003 agreement to raise that share.

Reporting and state review of lodging taxes

Cities and counties with a lodging tax must file a report every two years, starting September 1, 2027, covering the prior two fiscal years. Groups that get lodging‑tax money, like destination marketing organizations, must also report their spending and results to the local government. The Legislative Revenue Officer compiles a statewide summary each biennium and will deliver a deeper study of the spending split by September 15, 2034. Local and recipient reporting ends January 2, 2041; the study authority ends January 2, 2036.

Sponsors & Cosponsors

Sponsors

  • Courtney Neron Misslin

    Democratic • Senate

  • Cyrus Javadi

    Democratic • House

  • Jules Walters

    Democratic • House

  • Suzanne Weber

    Republican • Senate

Cosponsors

  • Dacia Grayber

    Democratic • House

  • James Manning Jr.

    Democratic • Senate

  • Ken Helm

    Democratic • House

  • Lew Frederick

    Democratic • Senate

  • Mark Gamba

    Democratic • House

  • Sarah McDonald

    Democratic • House

  • Wlnsvey Campos

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 70 • No: 22

Senate vote • 3/5/2026

Third reading. Carried by Weber. Passed.

Yes: 23 • No: 6

Senate vote • 3/2/2026

Finance and Revenue: Heard and Reported Out

Yes: 3 • No: 2

House vote • 2/25/2026

Third reading. Carried by Javadi, Walters. Passed.

Yes: 40 • No: 12

House vote • 2/19/2026

Revenue: Heard and Reported Out with Amendments

Yes: 4 • No: 2

Actions Timeline

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

    4/13/2026House

  2. Governor signed.

    4/7/2026House

  3. President signed.

    3/6/2026Senate

  4. Speaker signed.

    3/6/2026House

  5. Third reading. Carried by Weber. Passed.

    3/5/2026Senate

  6. Minority Report withdrawn.

    3/5/2026Senate

  7. Second reading.

    3/4/2026Senate

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

    3/3/2026Senate

  9. Recommendation: Do pass the A-Eng bill.

    3/3/2026Senate

  10. Work Session held.

    3/2/2026Senate

  11. Public Hearing held.

    3/2/2026Senate

  12. Referred to Finance and Revenue.

    2/26/2026Senate

  13. First reading. Referred to President's desk.

    2/26/2026Senate

  14. Third reading. Carried by Javadi, Walters. Passed.

    2/25/2026House

  15. Second reading.

    2/24/2026House

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

    2/23/2026House

  17. Work Session held.

    2/19/2026House

  18. Work Session held.

    2/18/2026House

  19. Public Hearing held.

    2/9/2026House

  20. Referred to Revenue.

    2/2/2026House

  21. First reading. Referred to Speaker's desk.

    2/2/2026House

Bill Text

  • Enrolled

    3/5/2026

    PDF

  • Minority Report to B-Engrossed

    3/3/2026

    PDF

  • Senate Minority Amendments to A-Engrossed

    3/3/2026

    PDF

  • A-Engrossed

    2/23/2026

    PDF

  • House Amendments to Introduced

    2/23/2026

    PDF

  • HREV Amendment -1 (Proposed)

    2/19/2026

    PDF

  • HREV Amendment -11 (Proposed)

    2/19/2026

    PDF

  • HREV Amendment -6 (Proposed)

    2/19/2026

    PDF

  • HREV Amendment -7 (Adopted)

    2/19/2026

    PDF

  • HREV Amendment -1 (Proposed)

    2/18/2026

    PDF

  • HREV Amendment -11 (Proposed)

    2/18/2026

    PDF

  • HREV Amendment -6 (Proposed)

    2/18/2026

    PDF

  • HREV Amendment -7 (Proposed)

    2/18/2026

    PDF

  • Introduced

    1/28/2026

    PDF

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