
The Lights On Podcast
Why Hotels Get Taxed First (But the Business Next Door Doesn't) With Jason Brandt
Jason Brandt is the President and CEO of the Oregon Restaurant & Lodging Association (ORLA), the leading business association representing Oregon's foodservice and lodging industry. ORLA represents just over 2,800 members and advocates for an industry of more than 10,000 foodservice establishments and over 2,000 lodging properties, some 12,000 small business locations employing close to 220,000 Oregonians. At ORLA, Jason champions Oregon's hospitality industry on issues including taxation, operating costs, workforce development, and tourism growth. Before joining ORLA, he served as CEO of the Salem Area Chamber of Commerce, where he represented businesses and worked with state and local policymakers. In this episode… Hotels get taxed first because the guest paying the tax does not vote in the election that set it. That is the whole mechanism. Kin Sio sits down with Jason Brandt on The Lights On Podcast to unpack how lodging taxes stack up, where the money actually goes, and what an operator can do about it. Jason Brandt runs the Oregon Restaurant & Lodging Association, a statewide trade group with just over 2,800 members. He counts roughly 120 separate local lodging taxes across Oregon at the city and county level, layered on top of a statewide tax. In a market like Portland, the stack reaches 16% of the total lodging stay. Oregon is also one of only four states left without a broad-based sales tax, which Jason says puts a bigger target on lodging operators. The effect is a permanent defensive crouch: his team spends its time stopping the next increase instead of holding the ball and putting points on the board. His counter-argument is an economic one, not a political one. A lodging tax dollar should function like an export: send it out through destination marketing and it comes back as visitor spending that would never have reached the state otherwise. Jason also walks through the cost side of the P&L, including FSA wellness accounts that reduce employer FICA taxes without changing what employees take home, and a group insurance program that saves the average ORLA member over $3,500 a year in premiums. In this episode of The Lights On Podcast , Kin Sio is joined by Jason Brandt, President and CEO of the Oregon Restaurant & Lodging Association (ORLA), to discuss why lodging businesses get taxed first. They cover the 120-plus local lodging taxes stacked across Oregon, the export economy case for spending tax dollars on outbound marketing, and the workforce culture that separates low-turnover operators from the rest. Jason also shares what any operator should ask their own state association.

