Representative Julio Cortez briefed House Finance Feb. 18 on House Bill 18 82, a proposal to authorize a temporary 2% lodging tax for stays occurring between April 1, 2026, and Sept. 30, 2026. The sponsor said the tax is intended to capture incremental tourism receipts from the 2026 FIFA World Cup and dedicate funding to state tourism programs, local tourism efforts and services for victims of human trafficking.

Tracy Taylor, committee staff, summarized the measure’s mechanics: the temporary 2% tax would apply to hotels, motels and short‑term rentals of less than 38 continuous days; bookings made before the effective date would be exempt. Receipts would be deposited in an enhanced tourism account and distributed 25% to counties pro rata based on collections, 25% to support programs assisting victims of human trafficking and exploitation, and 50% for state tourism programs. The account would expire July 1, 2027; remaining funds at expiration would transfer to the state general fund.

The Department of Revenue’s preliminary fiscal modeling assumed bookings already made for some World Cup stays would reduce collections in June and July and, after accounting for that, estimated additional state revenue of about $17.9 million for the partial FY26 impact and $34.1 million for FY27 (four months of impacted collections). DOR also reported first‑year administrative costs (approximately $547,000 in FY26). The committee suspended the hearing for later testimony and discussion.

Ending: The sponsor said the levy would support tourism promotion as well as targeted anti‑trafficking programs and local mitigation for event impacts; the committee will receive further testimony.