Transient Room Tax (TRT)


The City of Eugene's Cultural Services are partially funded by the transient room tax, a 4.5 percent tax charged on all overnight stays in the City of Eugene. Overnight stays include 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, and are 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 submit 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 

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 starting 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 it 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 submitting the tax to the tax administrator.  This certificate does not constitute a permit.

  1. Remittance Form
  1. Tax Responsibility
  1. Returns, Payments, Fees, & Charges
  1. short-term rentals
  1. FAQS