Businesses

You must register with us to receive a valid Oregon Business Identification Number (BIN) before filing or paying this tax. The BIN is a unique Oregon tax identification number. It's not your Oregon Business Registry Number, Social Security number, or federal identification number (FEIN). If you don't know your BIN, call 1 (800) 356-4222 or (503) 945-8121.  

State lodging tax filing requirements

If you collect payment from lodging customers, you're responsible for collecting the tax. 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%

You're required to file a return and pay the tax quarterly. You must complete and submit a return even if there was no tax collected for the reporting period.

​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, report 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:

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.

Federal government employees

We don't require federal employees traveling on official businesses to provide exemption certificates. You just need your federal government identification to receive the exemption.

Resources




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Contact us

Phone: (503) 945-8121
(503) 945-8123
(503) 945-8658
(503) 945-8356
Fax: (503) 947-2255
Email: spa.help@oregon.gov


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