HB 3136

Abstract

Requires Department of Revenue to collect, on local rather than regional level, local transient lodging taxes that department collects under agreements with units of local government. Requires department to fund actual start-up costs for collection on local level by withholding, in amount not to exceed $900,000, state transient lodging tax moneys that would otherwise be transferred to Oregon Tourism Commission. Requires department to reimburse commission, with interest, from reimbursement charges that would be withheld from state and local transient lodging tax revenues by transient lodging intermediaries but for disallowance of such charges under Act. Requires department to notify Legislative Counsel after department has fully reimbursed commission. Provides for refunds by department to transient lodging intermediaries of amounts received in excess of $900,000 that would otherwise have been withheld by intermediaries as collection reimbursement charge. Requires department, for purpose of enforcing state transient lodging tax, to purchase access to raw metadata scraped from Internet relating to sale, service or furnishing of transient lodging. Requires department to implement enhanced data-scraping pilot program with two to four units of local government for which department enforces local transient lodging tax. Takes effect on 91st day following adjournment sine die.