Bill

Bill > HB3962


OR HB3962

OR HB3962
Relating to local taxation; prescribing an effective date.


summary

Introduced
04/15/2025
In Committee
06/19/2025
Crossed Over
06/19/2025
Passed
Dead
06/27/2025

Introduced Session

2025 Legislative Measures

Bill Summary

The statement includes a measure digest written in compliance with applicable readability standards. 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 gov- ernments with grandfathered tax laws use the new provisions of the Act. (Flesch Readability Score: 60.3). Digest: The Act tells the LRO to study local taxation. (Flesch Readability Score: 75.5). Requires the Legislative Revenue Officer to study issues of local taxation. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to re- venue not later than December 1, 2026. 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 40 percent and no more than 60 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. Takes effect on the 91st day following adjournment sine die.

AI Summary

This bill modifies local transient lodging tax (a tax on temporary accommodations like hotels) regulations, allowing more flexibility in how these tax revenues can be used. Currently, at least 70% of the tax revenue must be spent on tourism-related expenses, with no more than 30% used for city or county services. The bill changes this to require at least 40% for tourism and allow up to 60% for local services. Importantly, the bill expands the definition of local services to include those provided directly by a city or county, or indirectly through a special district. The bill also allows local governments with existing tax laws to take advantage of these new provisions, retroactively applying the changes to revenue collected before the bill's effective date. Additionally, the bill requires the Legislative Revenue Officer to study local taxation issues and submit findings to legislative committees by December 1, 2026. The new provisions will become operative on January 1, 2026, and the bill itself will take effect 91 days after the 2025 legislative session adjourns.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

In committee upon adjournment. (on 06/27/2025)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Document Type Source Location Created
State Bill Page https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3962 04/14/2025
HB 3962 A Witness Registration https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309564 06/25/2025
HB 3962 A Witness Registration https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309545 06/25/2025
IS_Impact HB 3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309393 06/24/2025
IS_Impact HB 3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309392 06/24/2025
HB 3962 A Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309386 06/24/2025
IS_Impact HB 3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309331 06/23/2025
IS_Impact HB 3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309330 06/23/2025
HB 3962 A Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/309322 06/23/2025
Open Government Impact Statement for HB3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/93387 06/18/2025
BillText https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB3962/A-Engrossed 06/17/2025
BillText https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB3962/House%20Amendments%20to%20Introduced 06/17/2025
Staff Measure Summary for HB3962 A (House) for the House Committee On Revenue https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/93247 06/16/2025
Fiscal Impact Statement for HB3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/93148 06/14/2025
House Committee On Revenue (2025-06-12) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29576 06/13/2025
IS_Impact HB 3962 14 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308638 06/13/2025
HB 3962 -14 Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308561 06/13/2025
RIS HB 3962 14 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308560 06/13/2025
Revenue Impact Statement for HB3962 A https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/93125 06/13/2025
House Committee On Revenue (2025-06-05) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29479 06/06/2025
House Committee On Revenue (2025-06-05) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29463 06/06/2025
House Committee On Revenue (2025-06-05) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29462 06/06/2025
HB 3962 Amendment Table 6_5_25 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/308019 06/06/2025
HB 3962 -8, -10, -11 Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307996 06/06/2025
House Committee On Revenue (2025-06-04) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29444 06/04/2025
House Committee On Revenue (2025-06-04) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29440 06/04/2025
House Committee On Revenue (2025-06-04) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29425 06/04/2025
House Committee On Revenue (2025-06-04) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29424 06/04/2025
HB 3962 -2, -5, -7 Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307831 06/04/2025
Bend TLT Presentation Slides https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307861 06/04/2025
HB 3962 -2, -5, -7 Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307830 06/04/2025
HB 3962 Amendment Table 6_4_25 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307827 06/04/2025
DOR TLT 2025 edition https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307755 06/04/2025
Transient Lodging Tax 2025 Basic Facts https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307754 06/04/2025
Local TLT May 2025 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/307753 06/04/2025
House Committee On Revenue (2025-06-05) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29420 06/03/2025
House Committee On Revenue (2025-06-05) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/29419 06/03/2025
HB 3962 HREV Witness Registration 20250508 https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/305380 05/13/2025
HB 3962 -2 Preliminary SMS https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/304667 05/07/2025
House Committee On Revenue (2025-05-08) https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/28840 05/03/2025
Open Government Impact Statement for HB3962 INTRO https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/90844 04/16/2025
BillText https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB3962/Introduced 04/14/2025
Loading...