Fillable Form 150-604-002 - Quarterly Return

INSTRUCTIONS

Amended return. If this is an amended return, check “Yes.”

Line 2c Federal instrumentalities: All dwelling units during the time

a federal instrumentality pays for the units. Example: The Red

Mailing address change. Provide the correct address information

Cross (RC) contracts with several area motels to provide temporary

on the front of the form and check “Yes.”

emergency housing for victims of disasters. Because RC is a federal

Line A: Ownership change. Check “Yes” if there has been a change

instrumentality, these units are not subject to the state lodging tax.

in ownership of this business since the last reporting period and

After completing line 2c, press the enter key to calculate lines

provide the following:

2d thru 8. Line 8 shows the total amount of tax due. If it’s a zero

• Date the business was bought/sold or date business closed.

return, it still must be completed and filed with us.

• Name of new owner/operator and the BIN if known.

Print, sign, and date your return. Please do not use red ink on your

Line B: Final (last return). Check “Yes” if this business has been

return or voucher. Do not staple your check or money order to this

sold or closed since the last reporting period. A final return must be

return. Keep a copy of the tax return for your records.

filed immediately and the tax due must be paid.

Mail your return. Mail your original return with check or money

Line C: Number of taxable rental properties. Enter the number

order payable to: State of Oregon Lodging Tax, Oregon Depart-

of taxable rental properties you are listing under this BIN.

ment of Revenue, PO Box 14110, Salem OR 97309-0910.

Multiple vacation properties: If you are reporting taxable lodging

sales from multiple rental properties under this BIN and you had

General information. Each eligible lodging provider is required to

changes during this quarter, you must provide a current list of

each of your rental properties. This list must include the physical

file a tax return even if there is no tax collected for the reporting

address of each property and the property must be located in one

period. The tax is imposed on each overnight stay in a temporary

region (see map below). If you have property in more than one

dwelling unit used for human occupancy. ORS 320.305.

region, you must have a separate BIN and file a separate return for

A penalty is imposed if you mail your return and pay the tax after

each region. Complete and attach a detailed listing of each of these

the due date. The penalty is 5 percent of the unpaid tax. If you

rental properties.

file more than three months after the due date, an additional 20

Line D: Number of taxable units/sites/rooms available Enter

percent penalty will be added to the unpaid tax.

the total number of taxable units/sites/rooms available for rent

Interest is imposed on any unpaid tax from the due date until the

during this quarter.

date payment in full is received. The current interest rate is 9 per-

Line D example: A lodging facility has 30 units. During the quar-

cent annually.

ter, one unit was occupied by an on-site manager, three units were

Due date. Your tax return and payment are due on or before the

designated for long-term rental, and one unit was undergoing re-

last day of the month following the end of each quarter. Please DO

modeling. The number of taxable units available this quarter is

NOT send return or payments monthly. The due dates are April

25.

30, July 31, October 31, and January 31.

Line E: Number of taxable units/sites/rooms actually rented

What is the applicable law? ORS 320.315.

Enter the total number of taxable units/sites/rooms rented during

this quarter.

Line E example: During the quarter, 25 lodging units were avail-

Questions?

able. Twenty units were rented full time. Multiply 20 x the number

of nights in the quarter. Add to that the number of nights each of

State of Oregon Lodging Tax

the remaining five units was rented. The total is your number of

questions

.............................................SPA.help@state.or.us

taxable units actually rented.

General tax information

...................

Line 1: Total gross receipts for lodging sales (include income

Salem .................................................................. 503-378-4988

for all nonoptional fees related to lodging). Enter the total gross

Toll-free from an Oregon prefix ..................1-800-356-4222

lodging receipts for the tax reporting quarter on line 1. “Lodging”

is defined as hotel, motel, vacation rental homes, condominiums,

Asistencia en español:

and dwelling units used for temporary, overnight human occupan-

Salem .................................................................. 503-378-4988

cy, also including sites used for parking recreational vehicles and

Gratis de prefijo de Oregon .........................1-800-356-4222

erecting tents during periods of human occupancy. You must still

file a zero return if there was no tax collected during the reporting

TTY (hearing or speech impaired; machine only):

period.

Salem .................................................................. 503-945-8617

Line 2: Nontaxable lodging sales. Note: If you have nontaxable

Toll-free from an Oregon prefix ..................1-800-886-7204

lodging sales, you must complete lines 2a and/or 2b and/or 2c in the sec-

Americans with Disabilities Act (ADA): Call one of the help

tion provided.

Line 2a. Long term or monthly rentals: A dwelling unit (site) that

numbers for information in alternative formats.

is rented, leased, or otherwise occupied by the same person for a

consecutive period of 30 days or more. This requirement is satisfied

even if the physical dwelling unit changes during the consecutive

See payment voucher, next page.

period if (a) all dwelling units occupied are within the same facil-

ity; and (b) the person paying for the lodging is the same person

throughout the consecutive period.

Line 2b. Federal employees on business: A federal government em-

ployee traveling on official government business.

150-604-002 (Rev. 3-09) Calc

Page 3 of 4

Form 150-604-002 - Quarterly Return - 2009 Page 3

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