Lodging Tax FAQs

• AIRBNB, INC
• EGENCIA, LLC
• FERNWOOD CIRCLE
• HOTEL TONIGHT
• HOTELS.COM, LP
• HOTWIRE, INC
• NAT COR HOUSING
• ORBITZ, LLC
• PRICELINE.COM
• TRAVELSCAPE, LLC

Transient lodging providers and transient lodging intermediaries must collect and remit the tax. Under the law, whoever collects payment for occupancy is responsible for collecting and remitting the tax as the Lodging Tax Collector.

Gross lodging receipts are all amounts received, including all non-optional fees, other than taxes that are paid for lodging in Oregon. Rent includes all fees and assessments based on the number of occupants, human and pets (including but not limited to cleaning, pet, or smoking fees) for which payment is not optional to the occupant. If the operator offers a lodging package that includes something that is not associated with the actual lodging or is provided by a third party, the rent is the price of the package less the cost of the non-lodging portion of the package.

• Health care facilities, hospitals, long-term care facilities, and residential care facilities that are licensed, registered, or certified by Oregon Department of Human Services.
• Drug or alcohol abuse treatment facilities and mental health treatment facilities.
• Facilities with less than 30 days of rentals in a calendar year.  The exemption granted under this subsection does not apply to a dwelling unit that is rented out as a lodging using a lodging intermediary platform of any kind.    
• Any Facility whose rent is collected for the purpose of emergency or temporary shelter, with a voucher bearing the seal of the City of Corvallis, issued by a tax-exempt, non-profit charitable organization, as defined by the Oregon Department of revenue.  
• Nonprofit youth or church camps, nonprofit conference centers, and qualifying nonprofit facilities.

Please note, property owners who rent a residential unit on a month-to-month or fixed term basis are required to register their unit with the City’s Rental Housing Program. Visit the Rental Housing Program for more information.

Lodging Tax Collectors must submit a Lodging Tax Return Form and related payment no later than the last day of the month following the end of the tax period. 

The City of Corvallis, Benton County, and the State of Oregon Lodging Taxes should all be filed with the Oregon Department of Revenue.

The Lodging Tax is delinquent on the first working day of the month following each quarterly payment due date. Any lodging tax collector who has not been granted an extension of time for remittance of tax due, and who fails to remit lodging tax prior to delinquency shall pay interest.  Interest will be added to the overall tax amount due at the same rate established under ORS 305.220 for each month, or fraction of a month, from the time the return to the Tax Administrator was originally required to be filed to the time of the payment.  

Approval for property zoning must be obtained from the City of Corvallis and Benton County Development Departments.

The City has received several inquiries from property owners interested in establishing short-term (vacation) rentals. Renting out an entire home for a short-term stay of less than 30 days, with no owner present, is classified in Chapter 3.0 of the City’s Land Development Code (LDC) as a Lodging Service use type. Lodging Services are permitted in a variety of commercial zones, however, they are not permitted within residential zoning districts. Property owners that would like to rent out rooms within their home may qualify as a Home Business. Home Businesses are permitted as accessory uses in a majority of the City’s residential zoning districts. Under the definition of Home Business in the LDC,“…Bed and Breakfast businesses that rent up to two bedrooms within owner occupied dwellings are considered to be Home Businesses and are an allowed use….”

City of Corvallis

Development Services

https://www.corvallisoregon.gov/ds

(541) 766-6929

development.services@corvallisoregon.gov

Benton County

Community Development

https://www.co.benton.or.us/lodgingtax/page/start-short-term-rental

(541) 766-6819

comdevinfo@co.benton.or.us

No, the City of Corvallis has a ‘Grandfathered lodging tax'. Local governments that imposed a lodging tax prior to January 1, 2001 are not required to offer a reimbursement for the costs of collecting the tax (also known as an Administrative Fee).

Conversely, Benton County has a ‘New lodging tax’. Local governments that imposed a new lodging tax on or after January 1, 2001 must allow collectors to retain a minimum of 5 percent of all collected tax revenues as reimbursement for the costs of collecting the tax.

Lodging taxes may be used for visitor information center(s), convention promotion and support, the administration of the lodging tax program and any other municipal purpose.

Questions related to filing and remitting taxes should be directed to the Oregon Department of Revenue.

Questions related to registration should be directed to the City of Corvallis Finance department.

Questions related to property zoning should be directed to the City of Corvallis and Benton County Development departments.