HB 2171 Oregon House · 2025 Regular Session

Relating to camping sites on county fairgrounds; prescribing an effective date.

Summary

] Provides [ an exemption from the state transient lodging tax ] that the tax collector for a camping site on a county fairgrounds that has not more than 50 camping sites with both direct electrical hookups and individual sewer hookups and that caters to tourists may withhold the state transient lodging tax collected for the camping site provided the tax moneys are used for the operation or promotion of the camping site . Takes effect on the 91st day following adjournment sine die.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2025 Last action Jun 28, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → A-Engrossed · 4 edits

MODERATE

This bill was amended to clarify that the tax exemption and withholding provision applies only to camping sites certified by the Oregon Tourism Commission as catering to tourists. The original version exempted the tax entirely, while the amended version allows tax collectors to withhold the tax and use the funds for campsite operation or promotion, subject to certification requirements.

Scope change

The bill's scope was narrowed by adding a certification requirement through the Oregon Tourism Commission, changing the mechanism from a full exemption to a conditional tax withholding program.

ELIGIBILITY

Added requirement that camping sites must be certified by the Oregon Tourism Commission as facilities that cater to tourists to qualify for the tax withholding provision.

FISCAL

Changed from a full tax exemption to allowing tax collectors to withhold transient lodging tax and use the funds for campsite operation or promotion.

REQUIREMENT

Added requirement that the Oregon Tourism Commission must adopt rules establishing a certification process for camping sites.

TECHNICAL

Removed the Flesch Readability Score from the summary section.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jun 28, 2025

Lower · Passed

In committee upon adjournment.

lower

Apr 7, 2025

Committee

Referred to Revenue by prior reference.

lower

Apr 7, 2025

Lower · Passed

Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Revenue by prior reference.

lower

Jan 17, 2025

Committee

Referred to Economic Development, Small Business, and Trade with subsequent referral to Revenue.

lower

Jan 13, 2025

Introduced

First reading. Referred to Speaker's desk.

lower

1 primary · 2 co-sponsors