Lodging Tax Announcements
Effective February 1, 2022 | Lodging Tax Administration Changes
Beginning February 1, 2022, all City of Corvallis, Benton County, and State of Oregon Lodging Taxes will be collected by the Oregon Department of Revenue. Please remit all payments to the Oregon Department of Revenue.
Lodging Tax Registration Forms for the City of Corvallis and Benton County should be submitted to the City. If you are needing to make a payment on past due taxes related to activity before 1/1/2022, please contact the City of Corvallis.
Effective Sepember 1, 2021 | Lodging Tax Administration Changes
The City of Corvallis would like to inform you of a change to our current Lodging Tax collection process. Starting in October (for third quarter July-September activity), the Oregon Department of Revenue will be collecting and administering the City’s local Lodging Tax. Moving the City’s tax collection to the Department of Revenue will simplify and streamline the filing requirements for our local taxpayers by combining the tax filings for City and State into one filing.
What will be changing?
With this transfer of administration, the City’s Lodging Tax (currently 9% of total taxable receipts) should be included and paid with your State lodging tax return. More information about that process can be found on the Department of Revenues website here: https://www.oregon.gov/DOR/programs/businesses/Pages/lodging.aspx.
What is remaining the same?
City of Corvallis will continue to collecting Lodging Tax on behalf of Benton County. The County is currently working with the Oregon Department of Revenue on transitioning their collection over to the State as well, but until that point the City will continue to collect on their behalf. All of the City’s forms have been updated with these changes. Information on how to file and pay lodging tax to the County can be found here: https://www.corvallisoregon.gov/finance/page/lodging-room-tax-program
Additional information may be found on https://www.corvallisoregon.gov/finance/page/lodging-room-tax-program for the City of Corvallis and https://www.co.benton.or.us/lodgingtax for Benton County. Chapter 8.04 of the Corvallis Municipal Code Chapter and Chapter 39 of the Benton County Code detail the rules and regulations of each lodging tax program.
Effective July 1, 2019 | Benton County Lodging Tax
- Benton County's Lodging Tax of 3% is imposed effective July 1, 2019. Benton County is partnering with the City of Corvallis to collect this tax. If your business is located within the limits of the City of Corvallis, this tax will be collected with the City of Corvallis lodging room tax that is already being collected (but amounts will be separated on the remittance form). If your property is located outside the City of Corvallis limits, then you will need to initiate the tax collection process via the City of Corvallis Lodging Room Program. The tax return form will be available in September 2019 for October submissions. In addition, House Bill 2267 (passed in 2003) placed restrictions on any new or increased TLT imposed by cities or counties by requiring local governments to allow lodging tax collectors to retain at least 5% of the Benton County TLT as reimbursement for collecting the tax.
- If you have any questions, please email financeinfo@co.benton.or.us.
Effective July 1, 2018 | Lodging Intermediary Tax Collection (Airbnb, Priceline, Orbitz, etc.)
- The State of Oregon requires transient lodging intermediaries or online travel companies 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. You still need to register with the City of Corvallis if you are renting via one of the transient lodging intermediaries.
- Please be aware that the state tax law changes will not impact the way you collect, report, and remit City of Corvallis Lodging Room Taxes (LRT) attributable to direct fees your establishment charges a customer that are not covered by the reservation made through an intermediary or online travel company.
- 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 Lodging Room Tax Return Form – Lodging Entities remittance Return as part of “the gross quarterly receipts from guest room rentals” amount. The revised LRT 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 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 LRT collections for the quarter. 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.
Effective July 1, 2017 | Tax Return Forms
- Lodging tax returns are moving to quarterly filings instead of monthly filings.
