Transient Lodging Tax (TLT)

Update: Administration Changes

Effective October 1, 2022, the State of Oregon will now serve as the transient lodging tax administrator for Lane County, City of Cottage Grove, City of Eugene, City of Florence, City of Springfield, and the State of Oregon.

Transient Lodging Tax filings beginning with the 4th quarter 2022 (Oct-Nov-Dec) remittance for all Lane County, City of Cottage Grove, City of Eugene, City of Florence, and City of Springfield taxes will be submitted along with your quarterly State lodging tax filing to Oregon State Department of Revenue (due January 31, 2023).

City of Eugene Transient Lodging Tax

The City of Eugene’s Transient Lodging Tax (TLT), is a 4.5 percent tax (EC 3.772) charged on all short-term overnight stays at Transient Lodging Facilities such as Hotel/Motels, RV Parks, Campgrounds, Bed & Breakfasts.

More information about the City of Eugene’s Transient Lodging Tax can be found in City Code. Chapter 3: Sections 3.770 – 3.800: Transient Lodging Tax

Administration

The State of Oregon, Department of Revenue (DOR) serves as the Transient Lodging Tax administrator for the City of Eugene.

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

Transient lodging providers and transient lodging intermediaries must collect and remit the City of Eugene transient lodging tax. Under the law, whoever collects payment for occupancy of the transient lodging ("transient lodging tax collector") is responsible for collecting and remitting the tax.

Registration

Registration:

Per City of Eugene Code 3.780 (1): Transient Lodging Tax - Registration of Transient Lodging Provider

Registration Form (PDF)

Every person engaging or about to engage in business as a transient lodging provider shall provide a complete registration form to the tax administrator within 15 calendar days after commencing business. The registration form shall require the transient lodging provider to provide the name of the business, any separate business addresses, and other information as the tax administrator may require to implement this Chapter. Transient lodging providers who own or operate transient lodging facilities in Eugene shall provide the address of the lodging facility. The registration form shall be signed by the transient lodging provider. The tax administrator shall, within 15 days after the registration, issue without charge a certificate of authority to collect the TLT. The transient lodging provider’s obligation to collect the TLT is imposed once rent for transient lodging is paid, even if the registration form has not been filed or if the certificate has not been issued. If the rent transaction is facilitated online, the certificate of authority must be able to be viewed by the occupant by clicking on a link to the certificate of authority at a reasonable place during the payment transaction.

Certificate of authority

Certificate of Authority

Once a new facility registers with the City of Eugene, the City will issue the Certificate of Authority to collect and remit the Transient Lodging Tax. If the tax is collected and submitted by a third party on the owner’s behalf, then only the third party will receive the certificate.

Per City of Eugene Code 3.780 (2): Transient Lodging Tax – Registration of Transient Lodging Provider

Certificates shall be non-assignable and non-transferable and shall be surrendered to the tax administrator when the business is sold or transferred or when a transient lodging provider ceases to operate at the location specified in the registration form. Each certificate issued to a transient lodging provider for a specific lodging facility shall be prominently displayed at the lodging facility and include:

(a) The name of the transient lodging provider;

(b) The address of the transient lodging facility;

(d) The certificate number as assigned by the tax administrator.