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:
|Before July 1, 2016
|On or after July 1, 2016
|On or after July 1, 2020
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.
||Quarter ending date
|1st — Jan-Feb-Mar
|2nd — Apr-May-Jun
|3rd — Jul-Aug-Sep
|4th — Oct-Nov-Dec
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.
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.