Transient Room Tax (TRT)

Welcome

The City of Eugene's Cultural Services is partially funded by the transient room tax, a 4.5 percent tax charged on all overnight stays in the City of Eugene, including hotels, motels, campgrounds, retreat centers, RV parks, bed and breakfasts, vacation rentals, and short-term rentals.

These tax dollars are collected under the authority of the City's transient room tax ordinance, to be used for the promotion and development of tourism and visitor programs in Eugene. The amount of tax dollars available for any given period, typically around $3 million annually, varies with the lodging occupancy rate.


Lane County Room Tax Administrated by City of Eugene

The City of Eugene serves as transient room tax administrator for Springfield, Florence, Cottage Grove and Lane County combined. In compensation for administering the tax, the City receives approximately 1 percent of collections from other jurisdictions, plus reimbursement for performing audits. 

  • All Operators of facilities located within Lane County report and remit the combined Lane County and local government transient room tax to the tax administrator
  • The Remittance Forms are provided by the tax administrator
  • The tax administrator will confirm the jurisdiction(s) for each operator’s facility location
  • Each jurisdiction’s transient room tax code is available as a quick link
  • Current Lane County jurisdictions tax rates are available as a quick link

 The State of Oregon administers its own lodging tax program in addition to any local government tax.   

  1. Register 
  2. Remittance Form
  3. Tax Responsibility
  4. Returns, Payments, Fees, & Charges
  5. short-term rentals
  6. FAQS

Register to collect Lane County transient room tax

Each operator (as defined in Eugene Code 3.770(d) shall register with the tax administrator on a form provided by the tax administrator within 15 days after commencing the business.  Once the registration form is received the tax administrator shall issue a certificate of authority to the registrant to collect the tax from the occupants of the hotel (as defined in EC 3.770(a).  

The Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the transient room tax ordinance of the City of Eugene by registration with the tax administrator for the purpose of collecting from transients the city’s room tax and remitting the tax to the tax administrator.  This certificate does not constitute a permit.