Beginning July 1, 2018, transient lodging intermediaries (TLIs) are responsible for collecting state lodging taxes and filing returns for any Oregon properties in which they facilitate sale. A TLI is defined as a person, other than a managing agent or owner, who facilitates the retail sale and charges for the occupancy of transient lodging. Transient lodging intermediaries include, but are not limited to, online travel companies, travel agents, and tour outfitter companies.
Put simply, if the TLI collects any payment, either on his or her website or through a required third-party payer, payment of tax is not your responsibility. Your TLI should not remit tax to you, the property owner. It is the TLI’s responsibility to file and pay.
- State lodging tax returns are now filed electronically through Revenue Online. If you're using a federal employer identification number (FEIN) to file, click on "File business returns" under "Businesses" on the Revenue Online homepage. If you're using a Social Security number to file, click on "File individual returns" under "Individuals." Use Form OR-604 to report income and calculate tax for all 10 regions in Oregon. It includes Schedule OR-SLT where you'll list information for all your properties in Oregon.
- 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:
|Before July 1, 2016
|On or after July 1, 2016
|On or after July 1, 2020
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.
||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. 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.