Businesses


Important information

  • State lodging tax returns are now filed electronically through Revenue Online. On the Revenue Online homepage, look for "File state lodging tax return" under "Businesses." Use this form to report income and calculate tax for all 10 regions in Oregon. It includes a new schedule (Schedule OR-SLT-2) for property information.
  • You only need to file one return for all of your lodging facilities. If you have multiple business identification numbers (BINs), you'll only need to enter one on your return.
  • Revenue Online will calculate the tax you owe, give you payment options, and send verification when we receive your return and payment. Read the filing instructions​ to see what you’ll need to file and pay online. ​

Returns and payments

If you collect payment from lodging customers, you're responsible for collecting the tax and filing a return with the tax payment quarterly.

The tax rate is based on the date of payment:

Payment date
Tax rate
Before July 1, 2016
1%
On or after July 1, 2016
1.8%
On or after July 1, 2020
1.5%

Returns and payments are due on or before the last day of the month following the end of each quarter. You must file a return even if you don’t collect any taxes during the reporting period.

File and pay electronically using Revenue Online.

​Quarterly filing due dates
Quarter Quarter ending date
Due date
1st — Jan-Feb-Mar March 31 April 30
2nd — Apr-May-Jun June 30 July 31
3rd — Jul-Aug-Sep September 30 October 31
4th — Oct-Nov-Dec December 31
January 31
If due date is a weekend or holiday, the return is due the next business day. ​
There is a 5-percent penalty if you don't pay by the due date. A 20-percent penalty is charged if you don't file a return within 30 days of the due date. Interest is added to any unpaid tax and calculated from the time the tax becomes due. Learn more in our state lodging tax program overview.

City and county lodging taxes

We don't administer local lodging taxes. 

We encourage you to contact your city or county taxing authorities for information about local lodging taxes.

Resources

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File and pay online

Revenue Online

Contact us

Phone: (503) 945-8247
Fax: (503) 947-2255
Email: SPA.help@oregon.gov


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