Text Size:   A+ A- A   •   Text Only
Site Image
State lodging tax

Alert: City and county lodging taxes

The Oregon Department of Revenue does not administer local lodging taxes.

We encourage you to contact city or county taxing authorities for answers to questions about local lodging taxes, or their collection and remittance.

Back to Top

Changes to state lodging tax effective October 7, 2013

Did you get a letter from an online travel company?

The changes discussed in the letter are from a law that became effective October 7, 2013. Get informed about what the law requires:

Contact your city or county for answers to city and county lodging tax questions. We don't administer local lodging taxes.

Back to Top

Federal government employees

We do not require federal employees traveling on official business to provide exemption certificates. Your federal government identification is all that is required to receive the exemption from the Oregon state lodging tax.

Back to Top

Important information

2015 state lodging tax returns are now available online. The forms are easy to complete and will calculate your totals.

You must register with the Department of Revenue to receive a valid Oregon business identification number before filing and paying this tax. The BIN is a unique Oregon tax identification number. It is not your Oregon Business Registry Number, Social Security number, or FEIN (federal ID number). See registration form for mailing and faxing information.
If you do not know your BIN, call (800) 356-4222 (toll-free from an Oregon prefix) or (503) 945-8123 (Salem and outside Oregon).

To look up the region number for your zip code, go to our zip code/region directory.

For more information, including who must pay this tax, see lodging tax FAQ.

Back to Top

Payment options

Additional payment option now available You may now pay state lodging tax using a credit or debit card. Read more about electronic payment options.

Back to Top


Report Icon Reports
Download the state lodging tax statistical report
Magnifying Glass Icon

Find Answers     Visit the state lodging tax questions and answers page
 Printer Icon Download and Print     State lodging tax program information
Zip code/region directory

 Forms Icon

FormsState lodging tax forms
  Statutes and Rules Icon Statutes and Rules Oregon Revised Statutes (ORS)
Oregon Administrative Rules (OAR)

Flag Icon for Oregon Tourism

Oregon Tourism State lodging tax is used to promote tourism in Oregon, learn more on

 Lightbulb Icon for Getting Lodging Tax Information Information Get up-to-date lodging tax information by subscribing to state lodging tax news provided by the Oregon Department of Revenue Business Division. For questions about list content or subscription problems contact Doneva.a.Miletta@oregon.gov.

Back to Top

Contact information

Lodging tax unit e-mail: Spa.Help@oregon.gov
Lodging tax unit phone numbers:
(503) 945-8123
(503) 945-8658
(503) 945-8356
Fax number: (503) 947-2255
Tax services general information phone number: (503) 378-4988 (Salem) or (800) 356-4222 (toll free from an Oregon prefix).


Back to Top