Form 150-604-002 - Quarterly Return - 2010 Page 3
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2
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4INSTRUCTIONS
Amended return
. If this is an amended return, check “Yes.”
Line 2b. Federal employees on business: A federal government em-
ployee traveling on official government business.
Mailing address change.
Provide the correct address informa-
tion on the front of the form and check “Yes.”
Line 2c Federal instrumentalities: All dwelling units during the
time a federal instrumentality pays for the units. Example: The Red
Line A: Ownership change.
Check “Yes” if there has been a
Cross (RC) contracts with several area motels to provide temporary
change in ownership of this business since the last reporting period
emergency housing for victims of disasters. Because RC is a federal
and provide the following:
instrumentality, these units are not subject to the state lodging tax.
• Date the business was bought/sold or date business closed.
After completing line 2c, press the enter key to calculate lines
• Name of new owner/operator and the BIN if known.
2d thru 8. Line 8 shows the total amount of tax due. If it’s a zero
Line B: Final (last return).
Check “Yes” if this business has been
return, it still must be completed and filed with us.
sold or closed since the last reporting period. A final return must be
Print, sign, and date your return.
Please do not use red ink on
filed immediately and the tax due must be paid.
your return or voucher. Do not staple your check or money order to
Line C: Number of taxable rental properties.
Enter the num-
this return. Keep a copy of the tax return for your records.
ber of taxable rental properties you are listing under this BIN.
Mail your return.
Mail your original return with check or money
order payable to: Oregon Lodging Tax, Oregon Department of Rev-
Multiple vacation properties: If you are reporting taxable lodging
enue, PO Box 14110, Salem OR 97309-0910.
sales from multiple rental properties under this BIN and you had
changes during this quarter, you must provide a current list of
General information.
Each eligible lodging provider is required
each of your rental properties. This list must include the physical
to register and to file a tax return and pay the tax quarterly. You
address of each property and the property must be located in one
must file a tax return even if there is no tax collected for the re-
region (see map below). If you have property in more than one
porting period. The tax is imposed on each overnight stay in a
region, you must have a separate BIN and file a separate return for
temporary dwelling unit used for human occupancy. ORS 320.305.
each region. Complete and attach a detailed listing of each of these
rental properties.
A penalty is imposed if you mail your return and pay the tax after
the due date. The penalty is 5 percent of the unpaid tax. If you file
Line D: Number of taxable units/sites/rooms available
Enter
more than one month after the due date, an additional 20 percent
the total number of taxable units/sites/rooms available for rent
penalty will be added to the unpaid tax.
during this quarter.
Interest is imposed on any unpaid tax from the due date until
Line D example:
A lodging facility has 30 units. During the quar-
the date payment in full is received. The current interest rate is
ter, one unit was occupied by an on-site manager, three units were
5 percent annually.
designated for long-term rental, and one unit was undergoing re-
Due date.
modeling. The number of taxable units available this quarter is 25.
Your tax return and payment are due on or before the
last day of the month following the end of each quarter. DO NOT
Line E: Number of taxable units/sites/rooms actually rent-
send return or payments monthly. They will be returned to you.
ed.
Enter the total number of taxable units/sites/rooms rented
The due dates are April 30, July 31, October 31, and January 31.
during this quarter.
What is the applicable law?
ORS 320.315.
Line E example:
During the quarter, 25 lodging units were avail-
able. Twenty units were rented full time. Multiply 20 x the number
Questions?
of nights in the quarter. Add to that the number of nights each of
the remaining five units was rented. The total is your number of
Oregon lodging tax
................................SPA.help@state.or.us
taxable units actually rented.
Please do not send confidential information to this e -mail address.
We cannot guarantee the security of your e-mail, we ask that
Line 1: Total gross receipts for lodging sales (include in-
come for all nonoptional fees related to lodging).
Enter the
only general tax and policy questions be sent here.
total gross lodging receipts for the tax reporting quarter on line 1.
General tax information
...................
“Lodging” is defined as hotel, motel, vacation rental homes, con-
Salem .................................................................. 503-378-4988
dominiums, and dwelling units used for temporary, overnight hu-
Toll-free from an Oregon prefix ..................1-800-356-4222
man occupancy, also including sites used for parking recreational
vehicles and erecting tents during periods of human occupancy.
Fax:
You must still file a zero return if there was no tax collected during
Salem .................................................................. 503-947-2255
the reporting period.
Asistencia en español:
Line 2: Nontaxable lodging sales.
Note: If you have nontaxable
Salem .................................................................. 503-378-4988
lodging sales, you must complete lines 2a and/or 2b and/or 2c in the sec-
Gratis de prefijo de Oregon .........................1-800-356-4222
tion provided.
TTY (hearing or speech impaired; machine only):
Line 2a. Long term or monthly rentals: A dwelling unit (site) that
Salem .................................................................. 503-945-8617
is rented, leased, or otherwise occupied by the same person for a
consecutive period of 30 days or more. This requirement is satisfied
Toll-free from an Oregon prefix ..................1-800-886-7204
even if the physical dwelling unit changes during the consecutive
Americans with Disabilities Act (ADA): Call one of the help
period if (a) all dwelling units occupied are within the same facil-
numbers for information in alternative formats.
ity; and (b) the person paying for the lodging is the same person
throughout the consecutive period.
See payment voucher, next page.
150-604-002 (Rev. 03-10 Calc)
Page 3 of 4
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