Increases the state transient lodging tax.
HB 4134 increases Oregon’s state transient lodging tax and restructures how the revenue is divided. The bill sets three separate state tax rates on transient lodging charges: 1.5 percent for tourism-related purposes, 0.9 percent for wildlife and habitat funding, and 0.35 percent for a set of natural-resource and enforcement programs. It also requires lodging providers and intermediaries to collect the tax, allows a small collection reimbursement, and directs receipts to show the wildlife-related portion as a “nature conservation fee.”
The bill makes corresponding changes to the state’s revenue distribution statutes. Revenue from the 1.5 percent portion continues to support the Oregon Tourism Commission, while the 0.9 percent portion is directed to the Recovering Oregon’s Wildlife Fund Subaccount. The 0.35 percent portion is split among several agencies and purposes, including the Oregon Conservation Corps, wildlife poaching enforcement, wolf compensation, conservation and recreation, wildlife connectivity and stewardship, invasive species control, and anti-poaching efforts. The bill also updates the habitat conservation stamp statute so costs are paid from the renamed wildlife fund subaccount, and it applies the lodging tax changes to charges on or after January 1, 2027.
Overall sentiment appears generally favorable but not unanimous. The bill passed both chambers, with stronger support in committee than on the floor, suggesting some broader legislative backing but meaningful opposition during final votes. The context indicates the measure was enacted as Chapter 140 and became effective June 5, 2026.
The main point of contention is the tax increase itself and the redirection of lodging-tax revenue to wildlife and natural-resource programs rather than solely tourism promotion. Supporters frame the bill as a way to strengthen Oregon’s fish and wildlife conservation, habitat restoration, workforce development, and related enforcement efforts, while critics likely focused on the added cost to lodging consumers and the expansion of state-imposed fees. The split floor votes in both chambers suggest that the revenue-raising aspect was the most debated feature.
HB 4134 amends ORS 320.303, 320.305, and 320.335 to raise and reallocate the state transient lodging tax, and it also amends ORS 496.303 and 496.571 to align fish-and-wildlife funding statutes with the new revenue structure. The bill creates a more segmented tax system for transient lodging receipts and establishes or expands dedicated funding streams for tourism, wildlife conservation, habitat restoration, enforcement, invasive species control, and related programs. It applies prospectively to lodging charges on or after January 1, 2027, and takes effect 91 days after adjournment of the 2026 regular session.
The overall sentiment around HB 4134 appears supportive enough to pass both chambers, but with noticeable resistance. Committee votes were relatively favorable, yet the House and Senate floor votes show substantial minority opposition, indicating that while many legislators accepted the conservation and tourism funding goals, others were concerned about the tax increase and its impact on lodging customers and businesses. The bill’s enactment suggests the pro-conservation coalition prevailed.
The principal contention is whether increasing the transient lodging tax is an appropriate way to fund natural-resource priorities. Supporters emphasize healthy fish and wildlife populations, habitat protection, wildfire-adapted landscapes, tourism stability, and a broader funding base for the State Department of Fish and Wildlife. Opponents likely objected to raising the cost of hotel and short-term lodging stays and to diverting revenue into multiple dedicated accounts, including wildlife enforcement and conservation programs. The split votes in both chambers indicate that the tax burden and the allocation of proceeds were the most disputed issues.