| Common Questions |
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| Oregon State Lodging Tax |
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FOR CUSTOMERS
- Who must pay this tax?
Anyone who stays in a "dwelling unit designed for temporary overnight human occupancy" for business, pleasure, or recreational purposes. This includes overnight rental of spaces designed for parking recreational vehicles.
- How will this tax be collected?
The lodging provider will collect the tax at the time you pay your bill.
- How will the funds be used?
The state will use this revenue to promote tourism programs in Oregon.
- How much will this cost me?
The tax is 1 percent of the fee you pay for overnight lodging.
- How is this tax different from the city or county tax I’m already paying?
This tax promotes tourism statewide. City and county taxes fund a variety of local programs.
- How did this tax come about?
The 2003 Oregon Legislature passed into law HB 2267 to establish a state lodging tax. Revenues generated from this tax will be used exclusively to fund the programs of the Oregon Tourism Commission and to implement its statewide tourism program.
- How much paperwork will I have to do?
None. The lodging provider will calculate the tax and will give you a receipt for your records.
- Is this tax deductible?
You may be able to deduct these taxes on your federal and state return if they are ordinary and necessary expenses of your trade or business or of producing income. For more information, see IRS Publication 535, Business Expenses, or consult your professional tax preparer.
- Can lodgers get rebates on this tax?
No.
- Does the tax apply to just the cost of the room or are other taxes and charges included in the taxable amount?
If the cost of the lodging includes other amenities that are not optional, the entire lodging rate is taxable. Charges for other taxes and optional items offered for a separate fee would not be included in the tax.
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