Transient Room Tax (TRT)
Upcoming Administration Changes
Transient Lodging Tax
As current tax administrator for all local Lane County TLT filings, the City of Eugene is providing advance notice of an upcoming change to our current lodging tax administration and collection process.
Beginning October 1, 2022, for 4th quarter 2022 reporting (October – December) the Oregon Department of Revenue (DOR) will collect and administer all TLT taxes for Lane County, City of Springfield, City of Florence, City of Cottage Grove, and City of Eugene.
Moving the administration and tax collection to the Department of Revenue will be more efficient as well as simplify and streamline the filing requirements for local taxpayers by combining the tax filings for City, County and State into one quarterly filing.
What to do now
For now, please continue to remit your TLT tax (for Lane County, City of Springfield, City of Florence, City of Cottage Grove, and City of Eugene) to the City of Eugene Finance Department for all periods through the September 2022 period. The September 2022 period is due to our office by the end of the last business day in October 2022 or is to be postmarked no later than October 31, 2022. This will be the last monthly remittance for TLT to the City of Eugene. Future filings will be on a quarterly basis through the DOR, which will begin next calendar year.
Additional information will be posted in the next few weeks regarding the transition of administration to DOR including steps you will need to take to ensure accurate registration for DOR collection.
The State of Oregon administers its own lodging tax program in addition to any local government tax.
Register to collect Lane County transient room tax
Each operator (as defined in Eugene Code 3.770(d) shall register with the tax administrator on a form provided by the tax administrator within 15 days after starting the business. Once the registration form is received the tax administrator shall issue a certificate of authority to the registrant to collect the tax from the occupants of the hotel (as defined in EC 3.770(a).
The Transient Occupancy Registration Certificate signifies that the person named on it has fulfilled the requirements of the transient room tax ordinance of the City of Eugene by registration with the tax administrator for the purpose of collecting from transients the city’s room tax and submitting the tax to the tax administrator. This certificate does not constitute a permit.
2022 TRT Remittance Form
Important: Our fillable forms were programmed to use Adobe Acrobat Reader, not Preview which is utilized by some browsers. In order for the form to work properly, please open using Acrobat Reader which is available for free at https://get.adobe.com/reader/. Directions to fill out the TRT remittance form are located on page 2 of the form
Each operator renting a room in the city, which is not exempted under the terms of EC 3.778, shall collect, and remit the transient room tax collected from the occupant of the room. Under the code, whomever collects payment for occupancy of the transient room tax ("operator") is responsible for collecting and remitting the tax.
A person or business that furnishes temporary or short-term lodging is considered a transient lodging operator. A transient lodging intermediary is a person or business, acting as the managing agent for the operator, who facilities the retail sale of transient lodging and:
- Charges for occupancy of the transient lodging.
- Collects the amount charged for occupancy of the transient lodging; or
- Receives a fee or commission and requires the transient lodging operator to use a specified third party to collect the amount charged for occupancy of the transient lodging.
Transient lodging intermediaries include but are not limited to:
- Online travel companies
- Travel agents
- Tour outfitter companies
Transient lodging facilities includes but is not limited to:
- Hotels and motels,
- Bed and breakfast facilities
- Spaces used for RV parking or erecting a tent during periods of human occupancy
- Resorts and inns
- Lodges and guest ranches
- Apartments and duplexes
- Vacation rentals
- Short term rentals
- Any other dwelling unit, or portion of a dwelling unit, used for temporary stays
Returns and payment
If you collect payment from transient customers, you're responsible for collecting and remitting the tax and filing a return.
The City Code allows transient room tax operators, including transient lodging intermediaries to withhold 5 percent of the transient room taxes collected to cover your costs for recordkeeping, reporting, and collecting the tax. This is referred to as a collection fee.
Returns and payments for the City of Eugene and other Lane County jurisdictions are due on or before the fifteenth day of the month following each month of collection by an operator. The operator shall file a return, provided by the tax administrator, for that month’s tax collections with the tax administrator. You must file a return even if you don't collect any taxes during the reporting period.
There is a 10 percent penalty if you don't pay by the due date. A second delinquency penalty of 15 percent 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. Additional penalties may be charged if you don't file a return within 60 days of the due date.
Additional service fees and charges
If a separate fee is charged for a service and the service is not optional, or if the value of a service is included in the standard lodging rate, the amount charged for the service is subject to the transient room tax. Examples of fees for non-optional services include but are not limited to: cleaning service, extra bed, service, and processing.
If a separate fee is charged for a service and the service is optional, that fee is not subject to the city’s transient room tax. Examples of optional services include but are not limited to: pet charges, pay-per-view movies, room service, firewood charged to the room.
If the provider offers a lodging package that includes something that is not associated with the actual lodging or is provided by a third party, only the regular lodging rate that would have been charged, absent the package item, is subject to the city’s transient room tax. Examples of lodging packages include but are not limited to: a night of lodging and a round of golf for two or a night of lodging, a bottle of wine, and dinner at a local restaurant.
Lodging facilities exempt from the transient room tax include places for:
- Health care, hospitals, long-term care, and residential care that is licensed, registered, or certified by the Oregon Department of Human Services
- Drug or alcohol abuse and mental health treatments
- Emergency temporary shelter funded by a government agency
- Nonprofits such as youth or church camps, conference centers, etc.
Lodgers exempt from the city’s transient room tax include
- Those who spend 30 or more consecutive days at the same facility
- Federal employees on federal business
Short-Term Rental Registration
The Eugene City Council has an ordinance that requires all short-term rentals (STRs) in the City of Eugene to register annually. It’s a short and easy process, and there is no registration fee.
Visit the City's Short-Term Rentals webpage to register.
- How do I fill out the TRT monthly remittance form and provide the correct data for calculating the tax?
- What is a transient lodging intermediary?
- How do I receive a Certificate of Authority?
- 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?