71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1413
A-Engrossed
House Bill 2934
Ordered by the House July 1
Including House Amendments dated July 1
Sponsored by COMMITTEE ON BUSINESS, LABOR, AND CONSUMER AFFAIRS
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
{ - Establishes state transient lodging tax. Continuously
appropriates moneys for tourism marketing program, matching grant
program and Tourism Trust Fund. - }
{ - Establishes Tourism Trust Fund. - }
Requires local government imposing { + new or increased + }
transient lodging tax to reimburse { - taxpayers - }
{ + transient lodging providers + } for cost of collecting tax.
Prevents local government from taking certain measures to offset
cost of reimbursement { + , or from reducing existing
reimbursement + }.
{ - Prohibits new or increased local transient lodging taxes.
Excepts new or increased taxes from prohibition if approved by
electors and if revenues are used to support tourism promotion or
tourism-related facilities. Maintains percentage of revenues used
to fund tourism promotion or tourism-related facilities or to
finance certain debt. - }
A BILL FOR AN ACT
Relating to transient lodging taxation.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + (1) As used in this section:
(a) 'Collection reimbursement charge' means the amount a
transient lodging provider may retain as reimbursement for the
costs incurred by the provider in collecting and reporting a
local transient lodging tax and in maintaining local transient
lodging tax records.
(b) 'Conference center' mean a facility that:
(A) Is owned or partially owned by a unit of local government,
a governmental agency or a nonprofit organization; and
(B) Meets the current membership criteria of the International
Association of Conference Centers.
(c) 'Convention center' means a new or improved facility that:
(A) Is capable of attracting and accommodating conventions and
trade shows from international, national and regional markets
requiring exhibition space, ballroom space, meeting rooms and any
other associated space, including but not limited to banquet
facilities, loading areas and lobby and registration areas;
(B) Has a total meeting room and ballroom space between
one-third and one-half of the total size of the center's
exhibition space;
(C) Generates a majority of its business income from tourists;
(D) Has a room-block relationship with the local lodging
industry; and
(E) Is owned by a unit of local government, a governmental
agency or a nonprofit organization.
(d) 'Local transient lodging tax' means a tax imposed by a unit
of local government on the sale, service or furnishing of
transient lodging.
(e) 'Tourism' means economic activity resulting from tourists.
(f) 'Tourism promotion' means any of the following activities:
(A) Advertising, publicizing or distributing information for
the purpose of attracting and welcoming tourists;
(B) Conducting strategic planning and research necessary to
stimulate future tourism development;
(C) Operating tourism promotion agencies; and
(D) Marketing special events and festivals designed to attract
tourists.
(g) 'Tourism promotion agency' includes:
(A) An incorporated nonprofit organization or governmental unit
that is responsible for the tourism promotion of a destination on
a year-round basis.
(B) A nonprofit entity that manages tourism-related economic
development plans, programs and projects.
(C) A regional or statewide association that represents
entities that rely on tourism-related business for more than 50
percent of their total income.
(h) 'Tourism-related facility' means real property that has a
useful life of 10 or more years and that is used to support
tourism and to accommodate tourist activities. 'Tourism-related
facility' includes a conference center, convention center and
visitor information center.
(i) 'Tourist' means a person who, for business, pleasure,
recreation or participation in events related to the arts,
heritage or culture, travels from the community in which that
person is a resident to a different community that is separate,
distinct from and unrelated to the person's community of
residence, and that trip:
(A) Requires the person to travel more than 50 miles from the
community of residence; or
(B) Includes an overnight stay.
(j) 'Transient lodging' means hotel, motel and inn dwelling
units that are designed for temporary overnight human occupancy,
and includes spaces designed for parking recreational vehicles
during periods of human occupancy of those vehicles.
(k) 'Unit of local government' has the meaning given that term
in ORS 190.003.
(L) 'Visitor information center' means a building, or a portion
of a building, the main purpose of which is to distribute or
disseminate information to tourists.
(2) On and after January 1, 2001, a unit of local government
that imposed a local transient lodging tax on December 31, 2000,
and allowed a transient lodging provider to retain a collection
reimbursement charge on that tax, may not decrease the percentage
of local transient lodging taxes that is used to fund collection
reimbursement charges.
(3) A unit of local government that imposes a new local
transient lodging tax on or after January 1, 2001, shall allow a
transient lodging provider to retain a collection reimbursement
charge of at least five percent of all collected local transient
lodging tax revenues. The percentage of the collection
reimbursement charge may be increased by the unit of local
government.
(4) A unit of local government that increases a local transient
lodging tax on or after January 1, 2001, shall allow a transient
lodging provider to retain a collection reimbursement charge of
at least five percent of all collected local transient lodging
tax revenues. The collection reimbursement charge shall apply to
all collected local transient lodging tax revenues, including
revenues that would have been collected without the increase. The
percentage of the collection reimbursement charge may be
increased by the unit of local government.
(5) A unit of local government may not offset the loss of local
transient lodging tax revenues caused by collection reimbursement
charges required by this section by:
(a) Increasing the rate of the local transient lodging tax;
(b) Decreasing the percentage of total local transient lodging
tax revenues used to fund tourism promotion or tourism-related
facilities; or
(c) Increasing or imposing a new fee solely on transient
lodging providers or tourism promotion agencies that are funded
by the local transient lodging tax. + }
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