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Should I be filing?
A guide to TriMet and Lane Transit payroll taxes.
Transit District Taxes
The Oregon Department of Revenue administers tax programs for the Tri-County Metropolitan Transportation District (TriMet) and the Lane County Mass Transit District (LTD). Nearly every employer who pays wages for services performed in these districts must pay transit payroll tax.
The transit tax is imposed directly on the employer. The tax is figured only on the amount of gross payroll for services performed within the TriMet or Lane Transit districts. This includes traveling sales representatives and employees working from home.
Who must file and pay?
All employers, including nonresident employers, who are paying wages earned in the TriMet or LTD districts must register and file with the Oregon Department of Revenue. Wages include all salaries, commissions, bonuses, fees, payments to a deferred compensation plan, or other items of value.
Your payroll service may not be aware that you have employees working in the transit districts. If so, you need to contact the service regarding your reporting and payment responsibility.
How to register
If you are a new employer and subject to the transit tax, complete the Combined Employer’s Registration, 150-211-055, including the transit tax section.
If you are currently registered and have employees in the transit tax districts, complete the Change in Status Report, 150-211-157.
These forms are available on the internet at www.oregon.gov/DOR/BUS, or by contacting the Oregon Department of Revenue at 503-945-8100.
Transit District
ZIP Code List
Use this list as a guideline to help determine if you have employees in the Trimet Transit District. Some ZIP codes may not coincide with the district boundaries. For TriMet boundary questions, call TriMet at 503-962-6466.
ZIP Codes Completely in TriMet Transit District
97005
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97068
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97210
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97219
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97232
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97006
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97201
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97211
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97220
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97233
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97008
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97202
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97212
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97221
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97236 |
97024
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97203
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97213
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97222
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97239
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97027
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97204
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97214
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97223
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97258
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97030
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97205
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97215
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97225
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97266
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97034
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97206
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97216
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97227
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97267
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97035
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97208
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97217
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97229
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97268
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97036
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97209
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97218
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97230
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ZIP Codes Partially in TriMet Transit District
97007
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97055
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97113
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97009
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97060
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97116
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97013
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97062
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97123
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97015
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97070
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97124
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97019
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97080
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97140
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97022
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97086
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97224
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97023
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97089
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97231
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97045
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Counties
Clackamas, Multnomah, Washington
TriMet Transit District Rate
1/1/1989 to 12/31/99
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| .006176
| 1/1/2000 to 12/31/01
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| .006195
| 1/1/2002 to 12/31/04
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| .006218
| 1/1/2005 to 12/31/05
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| .006318
| 1/1/2006 to 12/31/06
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| .006418
| 1/1/2007 to 12/31/07
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| .006518
| 1/1/2008
| | .006618
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Deleted from TriMet
(Transit still subject prior to the deletion date)
Canby
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| 1/1/02
| Sandy
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| 1/1/00
| Wilsonville
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| 1/1/89
| Molalla
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| 1/1/89
| Damascus
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| 1/1/89
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Lane Transit District
ZIP Code List
Use this list as a guideline to help determine if you have employees in the Lane Transit District. Some ZIP codes may not coincide with the district boundaries. For Lane Transit boundary questions, call LTD at 541-682-6100.
City
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ZIP Code
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Alvadore
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97409
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Blue River
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97413
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Coburg
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97408
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Cottage Grove
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97424
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Creswell
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97426
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Dexter
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97431
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Elmira
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97437
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Eugene
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97401–97405
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Eugene
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97408
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Eugene
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97440
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Fall Creek
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97438
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Finn Rock
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97488
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Goshen
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97405
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Jasper
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97438
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Junction City
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97448
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Lancaster
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97448
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Leaburg
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97489
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Lowell
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97452
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Maywood
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97413
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McKenzie Bridge
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97413
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Pleasant Hill
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97455
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Springfield
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97477–97478
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Thurston
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97482
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Trent
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97431
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Veneta
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97487
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Vida
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97488
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Walterville
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97488
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County
Lane
Lane Transit District Rate
10/1/94 to 12/31/06
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| .006
| 1/1/07 to 12/31/07
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| .0062
| 1/1/08
| | .0064
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When to file the transit tax
Your transit tax is reported quarterly using the Oregon Quarterly Tax Report (Form OQ). Make your payment using the payment coupon, Form OTC, or through the department’s electronic fund transfer (EFT). For EFT information, please call 503-947-2017.
How to figure the transit tax
Multiply the gross taxable payroll earned within the transit district by the current transit rate. The current rate should be printed in the TriMet/LTD portion of the Oregon Quarterly Combined Tax Report (Form OQ).
Exempt payroll
The following are exempt from transit payroll taxes:
- Federal credit unions.
- Public school districts.
- 501(c)(3) nonprofit and tax-exempt institutions (except hospitals).
- Insurance companies (except domestic insurers).
- Domestic service in a private home.
The following are exempt from LTD, but subject to TriMet taxes:
- Public education districts.
- Public special service and utility districts.
- Port authorities.
- Fire districts.
- City, county, and other local governments.
For more definitions of exempt payroll for payroll taxes, refer to the Oregon Business Guide.
Penalty and interest
- You will be charged a 5 percent penalty on any unpaid tax after the return's due date.
- You will be charged an additional 20 percent penalty on any tax due if Form OQ is filed more than one months late.
- You will also be charged interest, at the current rate, on the unpaid tax from the return's due date.
Contact
For more information on TriMet or LTD tax, call the Oregon Department of Revenue at 503-945-8100.
Self-employment transit tax
If you have self-employment earnings within a transit district, they may be subject to transit self-employment tax. For more information, call 503-378-4988.
You may download forms from our website: www.oregon.gov/DOR/BUS , or write to:
Forms, Oregon Department of Revenue
PO Box 14999
Salem, OR 97309-0990
If you use a payroll service or a tax preparer, please be sure your preparer is filing and depositing correctly for transit taxes.
150-211-503 (Rev. 01-2008)
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