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State’s 50/50 transient‑lodging tax split clears way for local flexibility; county proposes $100,000 first‑year distribution to rural fire districts

Clatsop County Board of Commissioners · March 12, 2026
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Summary

Oregon’s HB 4148, creating a 50/50 split of certain transient lodging tax (TLT) revenues effective Jan. 1, 2027, passed the session; Clatsop County staff outlined reporting requirements, eligible uses and a proposed $100,000 first‑year discretionary TLT distribution to rural fire districts using a base-plus-volume formula.

Amanda Rapichek, Clatsop County management and policy analyst, told commissioners that HB 4148 passed the Legislature and “landed with the 50/50 split, which is effective on January 1 of next year.” The county staff briefing laid out how the split will affect local authority over TLT revenues and what reporting will be required.

The bill allows a 50% local allocation for city and county services (including emergency and non‑emergency services) and preserves tourism uses — notably adding resiliency grants for small businesses, restaurants and lodging within the…

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