Announcement: Transient Room Tax Changes

Corvallis Transient Lodging Operators:

As of July 1, 2015, the State of Oregon requires transient lodging intermediaries or online travel companies (such as Orbitz, Priceline or Airbnb) that sell and collect fees on your behalf using the “merchant model” for reservations to collect, remit, and report the state and local lodging taxes due for the rooms that they reserve.

Please be aware that the state tax law changes will not impact the way you collect, report, and remit City of Corvallis Transient Room Taxes (TRT) attributable to direct fees your establishment charges a customer that are not covered by the reservation made through an intermediary or online travel company.

What you need to do:

If your lodging facility sells accommodations to lodging intermediaries or online travel companies, continue to report the income received from these transactions on the City of Corvallis Transient Room Tax Remittance Form – Lodging Entities remittance Return as part of “the gross monthly receipts from guest room rentals” amount. The revised TRT tax return form will provide a line for you to deduct the revenue received from lodging intermediaries for bookings done on or after 7/1/15.

The TRT tax return form along with instructions for completing the return has been revised to accommodate this change. The tax return form will include a new line to subtract income from lodging intermediaries or online travel companies before calculating your TRT collections for the month. The form will also include an additional page for you to report rent receipts from individual lodging intermediaries and online travel companies. To accurately report these transactions on your tax return it will be important that you maintain records on each company you sell accommodations to.

If you have any questions regarding this change, please call the number under the contact information on this page.

 

For information about the Transient Room Tax Program, please visit the Transient Room Tax Program page.

Making Payments

There are two ways to pay: by mail, or in person. The remittance form must be completed regardless of which payment method is used.

Remittance Form – Local lodging entities and transient lodging intermediaries must complete their respective remittance form and submit with the related payment no later than 15 days after month-end. Transient room taxes are due no later than the 15th day of the month for the preceding month. For example, the transient room tax for July would be due no later than August 15. 

Lodging Entities Transient Room Tax Return Form 

Transient Lodging Intermediaries Remittance Form 


Exemptions - The City’s Transient Room Tax ordinance allows specific exemptions. Each exemption requires a specific form to be completed. The completed forms must be included with your transient room tax payment. 

Exemption Form - Used to document all exemptions:

 

Contact Information

For Payment related information please call 541.766.6949.

Program Administration - Julian Contreras - Financial Services Manager - 541.766.6729 ext 5110

Please mail any correspondence or payments to:

City of Corvallis
Attn: Finance Dept - Treasury Accountant
PO Box 1083
Corvallis OR 97339-1083

Last updated: 1/13/2017 1:33:34 PM