To revive a sagging economy by funding efforts to increase tourism, Oregon has enacted a state transient-lodging tax of 1% on any consideration rendered for the sale, service or furnishing of transient lodging. This tax is in addition to any local transient-lodging tax in effect before July 1, 2003 .
Before the end of each calendar quarter, the lodging provider shall file a return with the department of revenue together with the tax collected. However, a lodging provider may withhold 5% of the amount collected as reimbursement for the cost of tax collection, record-keeping and reporting. After reimbursing the department for administrative costs, the balance of monies received shall be transferred to the Oregon Tourism Commission.
With some exceptions, new local lodging taxes, and increases of existing ones, are prohibited. Furthermore, restrictions are placed upon existing local transient-lodging taxes that, in general, prohibit local governments from decreasing collection reimbursements to providers.
David L. Canary
Garvey, Schubert & Barer
dcanary@gsblaw.com
American Property Tax Counsel (APTC)
© Arc, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to TMSalesOperations@arc-network.com. For more information visit Asset & Logo Licensing.