Lodging Room Tax Program
As of February 1, 2022, all City of Corvallis, Benton County, and State of Oregon Lodging Taxes will be collected by the Oregon Department of Revenue. Please remit all payments to the Oregon Department of Revenue.
Lodging Tax Registration Forms for the City of Corvallis and Benton County should still be submitted to the City.
What is a lodging room tax?
Lodging taxes are a tax on short-term occupancy rooms and can be used for visitor information center(s), convention promotion and support, the administration of the lodging tax program and any other municipal purpose.
More information about the City's lodging tax can be found in Chapter 8.04 - LODGING TAX. of the Municipal Code.
Lodging Providers & Intermediaries
The lodging or transient room tax in Corvallis applies to all facilities with lodgers of stays less than 30 days.This includes hotels, motels, resorts, inns, bed & breakfasts, cabins, lodges, RV sites and campgrounds, vacation rental houses, and any other dwelling unit used for temporary overnight stays.
Lodging occupants shall pay a tax in the amount of 9 percent of the total retail price, including all charges and fees other than taxes.
Lodging providers and lodging intermediaries are required to submit a Lodging Tax Registration Form. The lodging provider or lodging intermediary that collects the charges for occupancy is the responsible party for collecting and remitting any lodging tax.
Due dates for filing returns and making payments
| Tax period (quarter) | Period end date | Due date |
| Jan-Feb-Mar | March 31 | April 30 |
| Apr-May-Jun | June 30 | July 31 |
| Jul-Aug-Sep | September 30 | October 31 |
| Oct-Nov-Dec | December 31 | January 31 |
Lodgers & Visitors
Corvallis is a beloved tree-lined city famous for outdoor recreation — with a network of hiking and mountain biking trails, rafting opportunities and golf courses — as well as award-winning breweries, museums and galleries. Corvallis has free public transit service and is home to Oregon State University, the state’s leading public research institution, adding to the city’s spirited dynamic.
- Check out Visit Corvallis for events, activities and places to stay in Corvallis
- Travel Oregon highlights tourism activities in Corvallis
