Transient Room Tax (TRT)
Transient Room Tax
The City of Eugene’s Cultural Services is partially funded by the transient room tax, a 4.5 percent tax charged on all overnight stays in the city, including hotels, motels, campgrounds, retreat centers, RV parks, bed and breakfasts, vacation rentals, and short-term rentals.
These tax dollars are collected under the authority of the City’s transient room tax ordinance, to be used for the promotion and development of tourism and visitor programs in Eugene. The amount of tax dollars available for any given period, typically around $3 million annually, varies with the lodging occupancy rate.
Lane County Transient Room Tax Administration
The City of Eugene serves as transient room tax administrator for Springfield, Florence, Cottage Grove, and Lane County. In compensation for administering the tax, the City receives approximately 1 percent of collections from other jurisdictions, plus reimbursement for performing audits. The State of Oregon also administers its own lodging tax program in addition to any local government tax.
Each operator is required to file a return and pay the tax monthly, due on or before the 15th for the preceding month. A return must be filed even if there is no tax collected for the reporting period.
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Each rental facility must be registered with our office. Once a completed registration form is received, a certificate of authority is issued to the operator. This certificate must be displayed at the rental property.