HB 3325
Provides that taxing districts within counties with high averaged annual ratios of tourists to residents may expend a certain percentage of net transient lodging taxes for essential services that benefit both residents and tourists.
Jurisdiction
Oregon
Session
2025 Regular Session
Committee
Economic Development, Small Business, and Trade
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill allows counties with a high ratio of tourists to residents – defined as 100:1 or greater – to use a portion of their transient lodging taxes for essential services that benefit both residents and tourists. Specifically, these services include maintaining highways, public parks, public safety, and sanitation facilities. The bill outlines how these taxes will be allocated, with a percentage dedicated to local government services and another percentage supporting broader recreational district benefits.
Key provisions
- Counties with a tourist-to-resident ratio of 100:1 or greater are designated as ‘recreational districts.’
- Local transient lodging taxes collected in these districts are allocated.
- 70% of the first 5% of taxes collected goes to local government essential services.
- 30% of the first 5% of taxes collected goes to broader recreational district benefits.
- 30% of the remaining 95% of taxes collected goes to local government essential services.
- 70% of the remaining 95% of taxes collected goes to broader recreational district benefits.
- The Oregon Tourism Commission provides tourism data to counties for ratio calculation.
- Local governments must notify the Department of Revenue and other local governments of the calculated ratio.
Who is affected
- Counties with high tourist-to-resident ratios
- Local governments that impose transient lodging taxes
- Tourists
- Residents
- Oregon Tourism Commission
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