Once a new account is open, we issue the Certificate of Authority to collect and remit the 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.
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Detailed information is located on the back of the TRT remittance form located on our website:http://www.eugene-or.gov/trt
This useful information will assist and guide you in filling out the form and answer most of your questions.
The law defines a transient lodging intermediary as a person or business, other than a transient lodging provider, that facilitates the retail sale, charges for the occupancy of transient lodging and collects the payment from the customer. Examples of transient lodging intermediaries include, but are not limited to, online travel companies, travel agents, and tour outfitter companies.
If the lodging intermediary collects payment directly from the lodgers, the lodging intermediary is responsible for collecting and remitting the tax on the entire retail price. You are responsible for remitting taxes on amounts you collect directly from lodgers.