OR HB3325

Counties qualify as "recreational districts" if their average ratio of annual overnight tourists to residents over the preceding three years is 100:1 or greater

"Essential services" include maintenance of highways, public parks, public safety, and sanitation facilities that benefit both residents and tourists

In recreational districts, the first 5% of transient lodging tax revenue is split 70% for essential services and 30% for tourism promotion purposes under ORS 320.350

The remaining 95% of lodging tax revenue is split 30% for essential services and 70% for tourism promotion purposes

County governing bodies must calculate the tourist-to-resident ratio annually by December 31 using Oregon Tourism Commission data and notify local governments and the Department of Revenue