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HB2171 • 2025

Providesthat 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.

Providesthat 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.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Scharf, Representative Levy B,, Yunker,
Last action
2025-06-27
Official status
In House Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Providesthat 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.

<b>Digest: The Act would let the state lodging tax from a camp site on a fairgrounds that does not have more than 50 camp sites with hookups for both power and sewage and that is geared to tourists be used to run or promote the camp site.

What This Bill Does

  • <b>Digest: The Act would let the state lodging tax from a camp site on a fairgrounds that does not have more than 50 camp sites with hookups for both power and sewage and that is geared to tourists be used to run or promote the camp site.
  • (Flesch Readability Score: 60.8).</b> [<i>Digest: The Act would exempt from the state transient lodging tax a camping site on a fairgrounds that has not more than 50 camping sites with direct hookups for both power and sewage.
  • (Flesch Readability Score: 60.6).</i>] Provides [<i>an exemption from the state transient lodging tax</i>] <b>that the tax collector</b> 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<b> 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</b>.
  • Takes effect on the 91st day following adjournment sine die.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-06-27 House

    In committee upon adjournment.

  2. 2025-05-08 House

    Public Hearing held.

  3. 2025-04-07 House

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

  4. 2025-04-07 House

    Referred to Revenue by prior reference.

  5. 2025-04-02 House

    Work Session held.

  6. 2025-03-05 House

    Public Hearing held.

  7. 2025-01-17 House

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

  8. 2025-01-13 House

    First reading. Referred to Speaker's desk.

Official Summary Text

<b>Digest: The Act would let the state lodging tax from a camp site on a fairgrounds that does not have more than 50 camp sites with hookups for both power and sewage and that is geared to tourists be used to run or promote the camp site. (Flesch Readability Score: 60.8).</b>
[<i>Digest: The Act would exempt from the state transient lodging tax a camping site on a fairgrounds that has not more than 50 camping sites with direct hookups for both power and sewage. (Flesch Readability Score: 60.6).</i>]
Provides [<i>an exemption from the state transient lodging tax</i>] <b>that the tax collector</b> 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<b> 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</b>.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to camping sites on county fairgrounds; prescribing an effective date.
Current location: In House Committee

Current Bill Text

Read the full stored bill text
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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
A-Engrossed
House Bill 2171
Ordered by the House April 7
Including House Amendments dated April 7
Sponsored by Representative SCHARF; Representative YUNKER (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. The statement includes a measure digest written in compliance with applicable readability standards.
Digest: The Act would let the state lodging tax from a camp site on a fairgrounds that
does not have more than 50 camp sites with hookups for both power and sewage and that is
geared to tourists be used to run or promote the camp site. (Flesch Readability Score: 60.8).
[Digest: The Act would exempt from the state transient lodging tax a camping site on a fairgrounds
that has not more than 50 camping sites with direct hookups for both power and sewage. (Flesch
Readability Score: 60.6). ]
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.
A BILL FOR AN ACT
Relating to camping sites on county fairgrounds; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 2 of this 2025 Act is added to and made a part of ORS 320.305 to
320.340.
SECTION 2. (1) This section applies to a camping site, as defined in ORS 94.953, that:
(a) Is situated on a county fairgrounds, as defined in ORS 565.010;
(b) Has not more than 50 camping sites with both direct electrical hookups and individual
sewer hookups; and
(c) Has been certified by the Oregon Tourism Commission as a facility that caters to
tourists.
(2) Notwithstanding ORS 320.315 (2) and 320.325 (1), when the transient lodging tax col-
lector for a camping site files a tax return, the transient lodging tax collector may withhold
the tax provided that the tax moneys are used directly for the operation or promotion of the
camping site.
(3) The commission shall adopt by rule a process by which camping sites may be certified
for purposes of this section.
SECTION 3.
This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
NOTE: Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 1603