Instructions For Transit Payroll Taxes For Employer'S - Oregon Department Of Revenue

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Tra
ansit Pa
ayroll Ta
axes for
Employ
yers
Sho
ould I be fi
iling? A gu
ide to TriM
Met and Lan
ne Transit
payroll tax
xes
Tran
nsit district t
taxes
The O
Oregon Depa
artment of Re
evenue admin
nisters tax pr
ograms for th
he Tri-County
y Metropolita
an
Trans
sportation Di
strict (TriMet
t) and the La
ne County Ma
ass Transit D
District (LTD).
. Nearly ever
ry
empl
loyer who pa
ys wages for
services per
formed in the
ese districts m
must pay tra
nsit payroll t
ax.
The t
transit tax is
imposed dire
ectly on the e
employer. The
e tax is figure
ed only on th
he amount of
f
gross
s payroll for s
services perfo
ormed within
n the TriMet o
or Lane Trans
sit Districts. T
This includes
trave
eling sales re
presentatives
s and employ
yees working
from home.
Who
o must file a
and pay?
All em
mployers, inc
cluding nonre
esident emplo
oyers, who ar
re paying wag
ges earned in
n the TriMet o
or
LTD d
districts mus
t register and
d file with the
e Oregon Dep
partment of R
Revenue. Wa
ges include a
all
salar
ries, commiss
sions, bonuse
es, fees, paym
ments to a de
eferred comp
pensation plan
n, or other ite
ems
of va
alue.
Your
payroll servi
ce may not b
be aware that
t you have em
mployees wo
orking in the t
transit distric
cts.
If so,
, you need to
o contact the
service rega
rding your re
eporting and
payment res
ponsibility.
How
w to register
r
If yo
u are a new e
employer and
d subject to t
the transit ta
x, you may r
register at
https
s://secure.so
s.state.or.us/
/ABNWeb/
or
r by completi
ng the
Comb
bined Employ
yer's Registra
tion,
150-
211-055, inc
cluding the tra
ansit tax sect
tion.
If yo
u are current
tly registered
d and have em
mployees in t
the transit tax
x districts, co
omplete the
Oreg
on Combined
d Payroll Tax
Business Cha
ange in Statu
us
Form, 150
0-211-156.
Thes
e forms are a
available at
w
gov/DOR/BU
S, or by cont
tacting the O
regon
Depa
artment of Re
evenue at 503
3-945-8100.
Tri
Met Tra
ansit Dis
strict
ZIP
code list
Use t
this list as a g
guideline to h
help determin
ne if you hav
e employees
in the TriMet
t Transit Dist
trict.
Some
e ZIP codes m
may not coin
cide with the
e district boun
ndaries. For T
TriMet bound
ary questions
s,
call T
TriMet at 503
-962-6466.
ZIP
codes comp
pletely in Tri
iMet Transit
t District
970
05
97068
97210
9721
19
9
97232
970
06
97201
97211
9722
20
9
97233
970
08
97202
97212
9722
21
9
97236
970
24
97203
97213
9722
22
9
97239
970
27
97204
97214
9722
23
9
97258
970
30
97205
97215
9722
25
9
97266
970
34
97206
97216
9722
27
9
97267

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