Frequently Asked Questions • Eugene, OR • CivicEngage

Do I need to open a Transient Room Tax account to collect TRT if I am a short-term rental business?

If all lodging business is done through a third party that collects and submits the tax directly to the City, such as AirBnB or VRBO, then NO, as you are not the entity collecting and remitting the tax, the third party is.
If any lodging business is done through you, even in combination with a third party that collects and submits the tax directly to us, such as AirBnB or VRBO, then YES. Because you are receiving the tax directly from customers, you would be required to open a TRT account and be given the authority by the City to collect and remit the tax.

▼
Transient Room Tax (TRT)

Detailed information is located on the back of the TRT remittance form located on our website: http://www.eugene-or.gov/trt

This useful information will assist and guide you in filling out the form and answer most of your questions.

2. What is a transient lodging intermediary?: The law defines a transient lodging intermediary as a person or business, other than a transient lodging provider, that facilitates the retail sale, charges for the occupancy of transient lodging and collects the payment from the customer. Examples of transient lodging intermediaries include, but are not limited to, online travel companies, travel agents, and tour outfitter companies.

3. How do I receive a Certificate of Authority?: Once a new account is open, we issue the Certificate of Authority to collect and remit the tax. If the tax is collected and submitted by a third party on the owner’s behalf, then only the third party will receive the certificate.

4. If I’m a lodging provider who conducts business with lodging intermediaries, am I responsible for remitting the Transient Room Tax to the City of Eugene?: If the lodging intermediary collects payment directly from the lodgers, the lodging intermediary is responsible for collecting and remitting the tax on the entire retail price. You are responsible for remitting taxes on amounts you collect directly from lodgers.

If all lodging business is done through a third party that collects and submits the tax directly to the City, such as AirBnB or VRBO, then NO, as you are not the entity collecting and remitting the tax, the third party is.
If any lodging business is done through you, even in combination with a third party that collects and submits the tax directly to us, such as AirBnB or VRBO, then YES. Because you are receiving the tax directly from customers, you would be required to open a TRT account and be given the authority by the City to collect and remit the tax.