Lodging Tax Program - State Of Oregon printable pdf download

State of Oregon

Lodging Tax Program

How did this tax come about?

• Any other dwelling unit, or portion of a dwelling

unit, used for temporary overnight stays.

The 2003 Oregon Legislature passed House Bill (HB)

2267 to establish a state lodging tax. The revenue this

How much is this tax?

tax generates funds Oregon Tourism Commission pro-

If you collect payment for transient lodging directly

grams. HB 2197, passed in 2005, expanded the defini-

from customers, then you must collect and remit this

tion of “transient lodging” and the list of who must pay

tax. The tax rate is based on the date of payment:

the tax.

Payment date

Tax rate

HB 2656, passed in 2013, expanded the list of who must

collect and pay the tax. HB 2656 took effect on October

Before July 1, 2016

7, 2013 and requires transient lodging providers and

On or after July 1, 2016

1.8%

transient lodging intermediaries to collect and remit

On or after July 1, 2020

1.5%

taxes computed on the total retail price paid for occu-

pancy of transient lodging.

You will hold this tax in trust and send it quarterly to

the Oregon Department of Revenue. If you don’t pay

The 2016 legislature passed HB 4146, which included

this tax in a timely manner, we will charge you penalty

two changes to the state lodging tax rate. Beginning

and interest.

July 1, 2016, the tax rate will be 1.8 percent of the total

price charged for lodging. The rate will drop to 1.5 per-

The law allows you to withhold 5 percent of the state

cent on July 1, 2020.

lodging taxes you collect to cover your costs for record

keeping, reporting, and collecting the tax.

Who must pay this tax?

How is this tax different from the city or

Transient lodging providers and transient lodging

county tax I’m already paying?

intermediaries must collect and remit the tax. Under

the law, whoever collects payment for occupancy of the

This tax promotes statewide tourism. City and county

transient lodging (“transient lodging tax collector”) is

taxes fund local programs.

responsible for collecting and remitting the tax.

What lodging facilities are exempt from

A person who furnishes temporary overnight lodging

the tax?

is considered a transient lodging provider. A transient

lodging intermediary is a person, other than a provider,

• Health care facilities, hospitals, long-term care facili-

that facilitates the retail sale and charges for the occu-

ties, and residential care facilities that are licensed,

pancy of transient lodging. Transient lodging inter-

registered, or certified by Oregon Department of

mediaries include, but are not limited to, online travel

Human Services.

companies, travel agents, and tour outfitter companies.

• Drug or alcohol abuse treatment facilities and mental

Transient lodging includes:

health treatment facilities.

• Facilities with less than 30 days of rentals in a calen-

• Hotels and motels;

dar year.

• Bed and breakfast facilities;

• Emergency temporary shelter funded by a govern-

• RV sites in RV parks or campgrounds;

ment agency.

• Resorts and inns;

• Nonprofit youth or church camps, nonprofit confer-

• Lodges and guest ranches;

ence centers, and qualifying nonprofit facilities.

• Cabins;

• Condominiums;

Are any lodgers exempt from the tax?

• Short-term rental apartments and duplexes;

• Vacation rental houses;

• Lodgers who spend 30 or more consecutive days at

• Tent sites and yurts in private and public campgrounds;

the same facility.

and

• Federal employees on federal business.

150-604-401 (Rev. 01-17)

Lodging Tax Program - State Of Oregon

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