Bill > SB457

This bill requires the Legislative Revenue Officer to conduct a comprehensive study examining how local taxing districts could potentially spend transient lodging tax (a tax collected on short-term lodging like hotel stays) revenues to support public safety programs. Specifically, the bill directs the officer to investigate whether public safety initiatives could be considered a form of tourism promotion, which would expand the allowable uses of these tax funds. The officer must submit a detailed report of their findings to the interim legislative committees focused on revenue by September 15, 2026. The bill includes a sunset provision, meaning the study requirement and associated reporting mandate will automatically expire on January 2, 2027, ensuring the initiative is time-limited. This approach suggests the legislature wants to explore innovative ways local governments might use tourism-related tax revenues while maintaining a structured, temporary approach to evaluating such potential changes.

Budget and Finance

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB457