OR HB2977

Increases Oregon's state transient lodging tax from 1.5% to 2.75% total, with the new revenue (1.25%) dedicated to wildlife conservation purposes

Creates a new distribution structure: 1.5% continues to the Oregon Tourism Commission, 1% goes to the Recovering Oregon's Wildlife Fund Subaccount, and 0.25% is split among multiple agencies

The 0.25% allocation funds anti-poaching efforts (Department of State Police and Department of Justice), Wolf Management Compensation Fund, Oregon Conservation and Recreation Fund, wildlife connectivity and stewardship programs, and invasive species control

Renames the Oregon Conservation Strategy Subaccount to the Recovering Oregon's Wildlife Fund Subaccount and requires lodging receipts to label the new tax portions as a "wildlife conservation tax"

Tax increase applies to lodging charges on or after January 1, 2026, and takes effect on the 91st day following legislative adjournment