Bill Text: OR SB541 | 2011 | Regular Session | Introduced
Bill Title: Relating to local transient lodging taxes.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2011-06-30 - In committee upon adjournment. [SB541 Detail]
Download: Oregon-2011-SB541-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 2900
Senate Bill 541
Sponsored by Senator JOHNSON (at the request of League of Oregon
Cities) (Presession filed.)
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.
For purposes of local transient lodging taxes, expands
definition of 'tourism promotion' to include maintaining public
health, safety and welfare of residents and tourists in
connection with tourism and of 'tourism-related facility' to
include improvements on or adjacent to unimproved scenic and
historic areas and open spaces intended substantially for use by
tourists.
A BILL FOR AN ACT
Relating to local transient lodging taxes; creating new
provisions; and amending ORS 320.300.
Be It Enacted by the People of the State of Oregon:
SECTION 1. 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 { + ; and
(e) Maintaining the public health, safety and welfare of
residents and tourists in connection with tourism + }.
(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' { + means + }:
(a) { - Means - } A conference center, convention center or
visitor information center; { - and - }
{ + (b) An improvement located on or adjacent to unimproved
scenic and historic areas and open spaces that is intended
substantially for use by tourists; and + }
{ - (b) - } { + (c) + } { - 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) '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 - } { + the + } 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 - } { + on
a trip that + }:
(a) Requires the person to travel more than 50 miles from the
{ + person's + } community of residence; or
(b) Includes an overnight stay.
(11) '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) 'Unit of local government' has the meaning given that term
in ORS 190.003.
(13) '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 2. { + The amendments to ORS 320.300 by section 1 of
this 2011 Act apply to local transient lodging taxes imposed or
increased on or after the effective date of this 2011 Act. + }
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