OAR 150-320-0040
State Lodging Tax

(1) Definitions. For purposes of ORS 320.305 (Rate and computation of tax) and 320.308 (Exemptions) and the rules thereunder:
(a) The definitions contained in ORS 320.300 (Definitions for ORS 320.300 to 320.365) are incorporated herein and made a part of this rule.
(b) “Managing agent” means a person that:
(A) facilitates the rental or sale of transient lodging;
(B) collects the consideration charged for occupancy; and
(C) is responsible for one or more of the following related to transient lodging:
(i) marketing,
(ii) cleaning,
(iii) on-site troubleshooting,
(iv) day-to-day maintenance, or
(v) serving as the point of contact during a guest’s stay.
(c) “Nonprofit facility” means a lodging facility that is owned by an IRC 501(c) exempt organization or an organization described in ORS 65.001 (Definitions)(31) and that is not operated for profit.
(d) “Transient lodging provider” includes a person who operates a facility, whether in the capacity of owner, managing agent, lessee, sub-lessee, mortgagee in possession, licensee, concessionaire, or any other capacity.
(2) Providers and Intermediaries Must Collect the Tax. Transient lodging providers and transient lodging intermediaries that collect consideration charged for temporary human occupancy are required to collect state lodging tax and report and remit the tax to the Department of Revenue. The state lodging tax applies to consideration charged for dwelling units and recreational vehicle and tent spaces used for temporary human occupancy that are provided by public or private persons. It applies to dwelling units and recreational vehicle and tent spaces offered by state and local governments and to dwelling units and spaces offered for temporary human occupancy on federal lands operated by a concessionaire on a contract basis with a federal agency, such as the U.S. Forest Service, Bureau of Land Management, and the National Parks Service.
(3) Providers and Intermediaries Report and Remit Tax Quarterly. State lodging tax is due from the transient lodging customer when occupancy ends and must be reported by the provider or intermediary for the quarter in which the last day of occupancy occurs.
(4) Services Included in the Fee for Lodging.
(a) If a separate fee is charged for a service and the service is optional, that fee is not subject to the state lodging tax. Examples of optional services include, but are not limited to: pay-per-view movies, room service, use of an honor bar or restaurant meals charged to the room.
(b) 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 allocated to the service is subject to the state lodging tax. Examples of fees for non-optional services include, but are not limited to: cleaning service fees, pet charges, fee for providing an extra bed, service fees and processing fees. Examples of services that are included in the standard lodging rate include, but are not limited to: free breakfast and free transportation to the airport.
(c) 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 state lodging tax. Examples of lodging packages include, but are not limited to: a golf package consisting of one night of lodging and a round of golf for two, or a romance package that includes one night of lodging, a bottle of wine and dinner at a local restaurant.
(5) Use of a Managing Agent. If the owner of transient lodging uses a managing agent that is not an employee, the managing agent is considered the transient lodging provider for the purposes of the state lodging tax and has the same duties and liabilities as the operator. Compliance with the provisions of the state lodging tax by either the lodging provider or the managing agent is considered compliance by both.
(6) Penalty Imposed. The person submitting the return required by ORS 320.315 (Due date and form of returns) must sign the return and is subject to the penalty for false swearing under ORS 162.075 (False swearing), which is a Class A misdemeanor.

Source: Rule 150-320-0040 — State Lodging Tax, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-320-0040.

Last Updated

Jun. 8, 2021

Rule 150-320-0040’s source at or​.us