House Bill 4148

<b>Digest: The Act would let local transient lodging tax money be used for grants to small dining and lodging businesses. The Act would also let the tax money be used for services provided by a special district in lieu of a city or county. The Act would change the split of tax uses from at least 70 percent for tourism and no more than 30 percent for local services to at least 50 percent and no more than 50 percent. The Act would let local governments with grandfathered tax laws use the tax money in the new split ratios. The Act would make local governments file a tax revenue report every other year for LRO to combine and submit to the legislature. The Act would have LRO study the uses of the net revenue as allowed under the Act and turn its findings in to the legislature. (Flesch Readability Score: 61.6).</b> [<i>Digest: The Act would let local transient lodging tax money be used for city or county services provided by a special district in lieu of the city or county. The Act would change the split of tax uses from at least 70 percent for tourism and no more than 30 percent for local services to at least 40 percent and no more than 60 percent. The Act would let local governments with grandfathered tax laws use the new provisions of the Act. The Act would make local governments file a tax revenue report every other year. (Flesch Readability Score: 60.7).</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.

In the House of Representatives

• Jules Walters

  Sponsor

• Cyrus Javadi

  Chief co-sponsor

In the Senate

• Courtney Neron Misslin

  Sponsor

• Suzanne Weber

  Chief co-sponsor

• House of Representatives, third reading40–12

  Passed · Feb 25 · 8 present

• Senate, third reading23–6

  Passed · Mar 5 · 1 present

• House of Representatives committee amendmentAdopted

  Adopted Feb 23

l9n doesn't hold this bill's text yet.

In the House of Representatives Feb 2 – Feb 25

1. Feb 2Introduced
2. Sent to Revenue
3. Feb 9Heard in Revenue
4. Feb 18Heard in Revenue
5. Feb 19Heard in Revenue
6. Feb 23Revenue recommended it as amended
7. Feb 24Read a second time
8. Feb 25Passed the House of Representatives, 40 to 12

In the Senate Feb 26 – Mar 5

1. Feb 26Arrived in the Senate
2. Sent to Finance and Revenue
3. Mar 2Heard in Finance and Revenue
4. Heard in Finance and Revenue
5. Mar 3Finance and Revenue recommended it
6. Mar 4Read a second time
7. Mar 5Passed the Senate, 23 to 6

To the Governor Mar 6 – Apr 13

1. Mar 6Signed in the House of Representatives
2. Signed in the Senate
3. Apr 7Signed by the Governor
4. Apr 13Became chapter 121 of Oregon Laws 2026, in force from June 5, 2026