HB4148

Relating to local taxation; and prescribing an effective date.

Complete·4/13/26

Oregon HB4148 regulates local transient lodging taxes, setting rules for their imposition and use.

Oregon HB4148 amends local transient lodging tax regulations, prohibiting new taxes unless approved before July 1, 2003, and limiting rate increases for existing taxes. It mandates that any new or increased tax revenue must fund tourism promotion, tourism-related facilities, resiliency grants, or city/county services. The bill also requires local governments to submit biennial reports on tax revenue and its uses, and mandates a study on allowable uses of tax revenue. The changes take effect January 1, 2027.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

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10
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

23 Yea

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6 Nay

RRRRRD

1 Absent

R

Calendar

Mar 2

8:00 AM

Senate Finance and Revenue Public Hearing and Possible Work Session

Mar 2

8:00 AM

Senate Finance and Revenue Public Hearing

History

Apr 13

House

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

Apr 7

House

Governor signed.

Mar 6

House

Speaker signed.