Bill Text: OR SB307 | 2011 | Regular Session | Introduced
Bill Title: Relating to local transient lodging tax; prescribing an effective date.
Sponsorship: Unknown
Status: (Failed) 2011-06-30 - In committee upon adjournment. [SB307 Detail]
Download: Oregon-2011-SB307-Introduced.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 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 2068
Senate Bill 307
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim Committee on
Finance and Revenue)
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 as
introduced.
Expands allowable purposes for new or increased local transient
lodging tax to include funding of tourism-related services.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to local transient lodging tax; amending ORS 320.300 and
320.350; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 320.350 is amended to read:
320.350. (1) A unit of local government that did not impose a
local transient lodging tax on July 1, 2003, may not impose a
local transient lodging tax on or after July 2, 2003, unless the
imposition of the local transient lodging tax was approved on or
before July 1, 2003.
(2) A unit of local government that imposed a local transient
lodging tax on July 1, 2003, may not increase the rate of the
local transient lodging tax on or after July 2, 2003, to a rate
that is greater than the rate in effect on July 1, 2003, unless
the increase was approved on or before July 1, 2003.
(3) A unit of local government that imposed a local transient
lodging tax on July 1, 2003, may not decrease the percentage of
total local transient lodging tax revenues that are actually
expended to fund tourism promotion or tourism-related facilities
on or after July 2, 2003. A unit of local government that agreed,
on or before July 1, 2003, to increase the percentage of total
local transient lodging tax revenues that are to be expended to
fund tourism promotion or tourism-related facilities, must
increase the percentage as agreed.
(4) Notwithstanding subsections (1) and (2) of this section, a
unit of local government that is financing debt with local
transient lodging tax revenues on November 26, 2003, must
continue to finance the debt until the retirement of the debt,
including any refinancing of that debt. If the tax is not
otherwise permitted under subsection (1) or (2) of this section,
at the time of the debt retirement:
(a) The local transient lodging tax revenue that financed the
debt shall be used as provided in subsection (5) of this section;
or
(b) The unit of local government shall thereafter eliminate the
new tax or increase in tax otherwise described in subsection (1)
or (2) of this section.
(5) Subsections (1) and (2) of this section do not apply to a
new or increased local transient lodging tax if all of the net
revenue from the new or increased tax, following reductions
attributed to collection reimbursement charges, is used
consistently with subsection (6) of this section to:
(a) Fund tourism promotion { - or - } { + , + }
tourism-related facilities { + or tourism-related services + };
(b) Fund city or county services; or
(c) Finance or refinance the debt of tourism-related facilities
and pay reasonable administrative costs incurred in financing or
refinancing that debt, provided that:
(A) The net revenue may be used for administrative costs only
if the unit of local government provides a collection
reimbursement charge; and
(B) Upon retirement of the debt, the unit of local government
reduces the tax by the amount by which the tax was increased to
finance or refinance the debt.
(6) At least 70 percent of net revenue from a new or increased
local transient lodging tax shall be used for the purposes
described in subsection (5)(a) or (c) of this section. No more
than 30 percent of net revenue from a new or increased local
transient lodging tax may be used for the purpose described in
subsection (5)(b) of this section.
SECTION 2. ORS 320.300 is amended to read:
320.300. As used in ORS 320.300 to 320.350:
(1) '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
transient lodging tax and in maintaining transient lodging tax
records.
(2) 'Conference center' means 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.
(3) '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.
(4) 'Local transient lodging tax' means a tax imposed by a unit
of local government on the sale, service or furnishing of
transient lodging.
(5) 'State transient lodging tax' means the tax imposed under
ORS 320.305.
(6) 'Tourism' means economic activity resulting from tourists.
(7) '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.
(8) '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.
(9) 'Tourism-related facility':
(a) Means a conference center, convention center or visitor
information center; and
(b) Means other improved real property that has a useful life
of 10 or more years and has a substantial purpose of supporting
tourism or accommodating tourist activities.
{ + (10) 'Tourism-related services' means services provided
by a city or county that have a substantial purpose of supporting
tourism or accommodating tourist activities. + }
{ - (10) - } { + (11) + } '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.
{ - (11) - } { + (12) + } 'Transient lodging' means:
(a) Hotel, motel and inn dwelling units that are used for
temporary overnight human occupancy;
(b) Spaces used for parking recreational vehicles or erecting
tents during periods of human occupancy; or
(c) Houses, cabins, condominiums, apartment units or other
dwelling units, or portions of any of these dwelling units, that
are used for temporary human occupancy.
{ - (12) - } { + (13) + } 'Unit of local government' has
the meaning given that term in ORS 190.003.
{ - (13) - } { + (14) + } '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.
SECTION 3. { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 session of the Seventy-sixth
Legislative Assembly adjourns sine die. + }
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