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Transient Room Tax (TRT)

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1. How is the Certificate of Authority obtained?

Operators and Intermediaries receive a Certificate of Authority after the completion of a Transient Room Tax registration form which can be obtained online at https://www.eugene-or.gov/TRT.

2. What is the tax rate?

The City of Eugene collects taxes on behalf of all jurisdictions in Lane County. The tax rate varies depending on the specific location of your property. Please contact our office to determine the appropriate tax rate.

3. When must the tax be remitted?

The occupant shall pay the tax at the time rent is paid. Operators or intermediaries shall remit the Transient Room Tax Return and accompanying payment for the preceding month, on or before the 15th of each month. Late returns will be assessed penalties and interest.

4. What information is required when the operator or intermediary remits the tax?

Each month the operator or intermediary shall complete and remit the Transient Room Tax Return along with the tax payment.

5. Can I pay online for my transient occupancy tax?

No, not at this time. You must either call over the phone to pay with a Visa or MasterCard or mail in a check or money order.

6. Is the information on the tax return confidential?

Yes. The ordinance prohibits disclosure of confidential information. According to state and local law, only certain information may be disclosed, such as the names of people holding transient occupancy tax certificates and information of a general statistical nature.

7. May the operator or intermediary retain any portion of the tax for collection expense?

Yes. The operator or intermediary collecting the tax may retain 5 percent of the tax collected to cover expenses related to collection and remittance of the tax as provided for on the return.

8. What is included in the gross receipts for lodging that are subject to tax?

Any optional charges are not taxable. Non-optional charges become part of the room rate and therefore are taxable.

9. Are any exemptions provided?

Yes, exemptions are allowed in certain cases such as rent paid on a monthly basis or rent from authorized Federal employees on Federal business. Please see the remittance form instructions for more details.

10. Are guests that check in for more than 30 consecutive days but check out early exempt from Transient Room Tax?

If a guest registers and pays for more than 30 consecutive days, no Transient Room Tax is owed because they are not a transient. If they check out prior to the 30th day and wish to receive a refund, Transient Room Tax is owed for the days they were guests. If no refund is expected by them, no Transient Room Tax needs to be charged.

11. Are Charitable 501(c)(3) organizations exempt from the Transient Room Tax?

No, charitable 501(c)(3) organizations are not exempt from the Transient Room Tax.

12. What is Oregon State Lodging Tax HB2656 and when did it take effect?

HB2656 was introduced during the 2013 regular legislative session and took effect on October 7, 2013. It requires transient lodging providers and transient lodging intermediaries to collect and remit taxes computed on the total retail price paid for occupancy of transient lodging.

13. 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.

14. I am a lodging provider who does no business with lodging intermediaries, do I need to do anything differently?

No. Continue to report and remit your lodging taxes as usual.

15. 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.

16. I am a lodging provider, do I need to remit tax on the wholesale price of transactions with transient lodging intermediaries for lodging units?

No. You are not responsible for remitting tax on such transactions. However, you must include the income on your monthly lodging tax return on line 1, Gross receipts for lodging. You will then deduct the transactions on line 2b, Gross receipts from transient lodging intermediaries.
Example: You were paid $50 by a transient lodging intermediary for a lodging unit. Include this $50 as Gross receipts for lodging (line1) on your monthly lodging tax return. Then deduct the $50 as Gross receipts from transient lodging intermediaries (line 2b). You are not responsible for tax on this transaction. The transient lodging intermediary must collect and remit the tax on the retail price of the room.

17. If I use a company to advertise my transient lodging on their website, but I handle all bookings and payments, am I responsible for remitting the Transient Room Tax?

Yes. Since you collect payment from your customers for lodging, you are responsible for collecting and remitting the tax.

18. How does a transient lodging intermediary remit the Transient Room Tax they receive from customers?

Lodging intermediaries must fill out a registration form to receive an account number, then submit monthly lodging returns and remit taxes directly to the City of Eugene. They should not send the taxes to the lodging provider.

19. If a lodging intermediary fails to remit the lodging tax to the City of Eugene even though they collect payment from customers, is the lodging provider ultimately responsible?

No. HB2656 changed the law making lodging intermediaries responsible for collecting and remitting Transient Room Tax on the retail price they directly charge customers for lodging. Therefore, lodging providers are not responsible for collecting and remitting Transient Room Tax to the City of Eugene for these transactions.

20. If I’m a lodging intermediary who only books rooms, am I responsible for paying the Transient Room Tax?

No. If you only book rooms and do not collect payment from customers, you are not responsible for collecting and remitting the Transient Room Tax. The lodging provider who collects payment for lodging is responsible for the tax in this situation.

21. What are Transient Room Tax compliance audits?

The City of Eugene, as Administrator of the Transient Room Tax program for Lane County and the cities of Eugene, Springfield, Florence and Cottage Grove is responsible for monitoring compliance with the Lane County and City Codes. Each year the City of Eugene selects a number of businesses from each of the jurisdictions we administer to audit for compliance. Businesses that are selected will be notified by mail. An auditor from the City of Eugene will also contact each business to schedule a time to review tax records on site at their business location. The results will be reported to each business that was audited.