OR HB4134

Increases Oregon's state transient lodging tax from 1.5% to 2.75% total, with the additional 1.25% dedicated to wildlife and natural resource programs, effective January 1, 2027

Allocates 1.0% of the tax to the newly renamed "Recovering Oregon's Wildlife Fund Subaccount" (formerly Oregon Conservation Strategy Subaccount) for State Fish and Wildlife Commission conservation efforts

Distributes the remaining 0.25% among multiple agencies: Department of State Police for anti-poaching (0.05%), Department of Agriculture for wolf management and invasive species (0.07%), Fish and Wildlife for connectivity and stewardship (0.07%), and Department of Justice for wildlife law enforcement (0.01%)

Requires lodging providers to describe the wildlife-related portion of the tax as a "nature conservation fee" on receipts and invoices

Takes effect 91 days after the 2026 legislative session adjourns and requires three-fifths majority approval as a revenue-raising measure