OregonOregon lodging taxes send money to tourism and wildlife programs
Starting January 1, 2027, lodging receipts must label two portions of the state tax as a nature conservation fee, while tax money goes to tourism and wildlife programs.
What it does
The law directs 1.5 percent of the state lodging tax to tourism, 0.9 percent to a wildlife fund, and 0.35 percent to other conservation and enforcement programs.
Money in the wildlife fund may support the state’s wildlife plan and help meet nonfederal funding requirements for programs that recover species needing conservation and protect their habitats.
Lodging receipts must show the tax amounts charged at the 0.9 percent and 0.35 percent rates under the label “nature conservation fee.”
Argument forDedicated lodging tax money could help wildlife programs support habitat work and meet nonfederal funding requirements for species recovery.
Argument againstDedicating portions of lodging tax money to listed programs could leave less state tax revenue available for other uses.
More detail
The law directs portions of the state lodging tax to tourism, wildlife, and other conservation programs. The tax applies to charges for stays in transient lodging. The state may use up to 2 percent of collections to cover the Department of Revenue’s actual administration costs. The tax is in addition to local lodging taxes. These rates and distributions apply to lodging charges on or after January 1, 2027.
The law allows money in the Recovering Oregon’s Wildlife Fund Subaccount to support wildlife plans and species recovery. The provisions apply to money in the Recovering Oregon’s Wildlife Fund Subaccount, which may include lodging tax receipts, habitat stamp sales, state transfers, and donations. The department determines which wildlife policies and species recovery programs receive support.
The law requires lodging tax receipts to label certain tax amounts as a “nature conservation fee.” The requirement applies to receipts or similar documents given to people who pay for transient lodging. The label covers only the portions charged at the 0.9 percent and 0.35 percent rates. The requirement applies to lodging charges on or after January 1, 2027.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 13Chapter 140, (2026 Laws): Effective date June 5, 2026.Latest
- Apr 9Governor Tina Kotek signed.Became Law
- Mar 6President signed.Major
- Mar 5Speaker signed.Passed Senate
- Vote recorded Third reading. Carried by Golden, Nash. Passed. Result: pass.Upper
- Mar 5Vote explanation(s) filed by Sollman.
- Mar 5Third reading. Carried by Golden, Nash. Passed.Passed House
- Mar 3Second reading.Minor
- Mar 3Recommendation: Do pass the A-Eng. bill.Minor
- Feb 27Public Hearing and Work Session held.
- Vote recorded Heard and Reported Out. Result: pass.Upper
- Feb 27Public Hearing held.
- Feb 25Referred to Finance and Revenue.Minor
- Feb 25First reading. Referred to President's desk.Minor
- Feb 24Vote explanation(s) filed by Bunch, Rieke Smith.
- Vote recorded Passed. Result: pass.Lower
- Feb 24Passed.
- Feb 24Carried over to February 24, 2026 Calendar by virtue of adjournment.
- Feb 23Third reading. Carried by Helm.
- Feb 19Rules suspended. Carried over to February 23, 2026 Calendar.
- Feb 19Second reading.Minor
- Feb 17Recommendation: Do pass with amendments and be printed A-Engrossed.Minor
- Feb 16Work Session held.
- Vote recorded Heard and Reported Out with Amendments. Result: pass.Lower
- Feb 4Public Hearing held.
- Feb 2Referred to Revenue.Minor
- Feb 2First reading. Referred to Speaker's desk.Introduced
Taxes & BudgetEnvironment & Energy