Miscellaneous Taxes

ORS 320.305
Rate and computation of tax

  • total retail price
  • when tax due
  • collector reimbursement

(1)(a) A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging.
(b)(A) The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.


The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.


The tax imposed under this section becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.
(3)(a) The tax shall be collected by the transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of the transient lodging, or a transient lodging intermediary described in ORS 320.300 (Definitions for ORS 320) (12)(c), as applicable.


The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under this subsection.


The tax imposed under this section is in addition to and not in lieu of any local transient lodging tax. [2003 c.818 §2; 2013 c.610 §4; 2016 c.102 §§1,3; 2018 c.34 §§7,8; 2019 c.498 §§1,2]


Last accessed
Mar. 11, 2023