Lodging Tax Payments

The City of Corvallis, Benton County, and State lodging tax should be remitted to the Oregon Department of Revenue. For questions, please contact (541) 766-6729 ext. 5138.

If you collect payment from lodging customers, you are responsible for collecting the lodging tax. The City of Corvallis, Benton County, and State lodging tax should be remitted to the Oregon Department of Revenue. Under the law, whoever collects payment for occupancy is responsible for collecting and remitting the tax as the Lodging Tax Collector.

Due dates for filing returns and making payments

Lodging Tax Collectors must submit a Lodging Tax Return Form and related payment no later than the last day of the month following the end of the tax period:

Penalties & Interest

City of Corvallis Penalties and Interest

The lodging tax is delinquent on the first working day of the month following each quarterly payment due date. Any Lodging Tax Collector who has not been granted an extension of time for remittance of tax due, and who fails to remit lodging tax prior to delinquency shall pay a penalty. The penalty will be imposed in the same manner and the amount provided under ORS 314.400. Interest will be added to the overall tax amount due at the same rate established under ORS 305.220 for each month, or fraction of a month, from the time the return to the Tax Administrator was originally required to be filed to the time of the payment.  

Benton County Penalties and Interest

The lodging tax is delinquent on the first working day of the month following each quarterly payment due date. Any Lodging Tax Collector who has not been granted an extension of time for remittance of tax due, and who fails to remit lodging tax prior to delinquency shall pay a penalty. The penalty is 10 percent (.10) of the unpaid tax. If you file your return more than 30 days after the due date, an additional 15 percent (.15) penalty is imposed. Interest is one-half of one percent (.005) per month on the amount of the tax due (exclusive of penalties commencing from when the remittance first became delinquent). Interest will be assessed on the first day of each month thereafter.

Making Payments

For instructions on making City of Corvallis, Benton County, and State of Oregon lodging tax payments follow the filing instructions provided by the Oregon Department of Revenue: https://www.oregon.gov/dor/forms/FormsPubs/publication-or-olt-ol_604-006.pdf

Exemptions

The following lodging facilities and occupants are exempt from Lodging Tax:

• Any occupant for more than 30 consecutive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed an occupant for purposes of the lodging tax) where the rent is paid by the same person throughout the consecutive period, and all dwelling units occupied are within the same facility.
• A dwelling unit at a non-profit youth or church camp, non-profit conference center or other non-profit facility. A non-profit lodging facility must be owned by an Internal Revenue Code 501(c) exempt organization and not be operated for a profit.
• A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as a lodging using a lodging intermediary platform of any kind.
• Any occupant whose dwelling unit is in a hospital, health care facility, long-term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority.
• Any occupant in a facility providing treatment for drug or alcohol abuse or providing mental health treatment.
• Any occupant whose rent is paid for the purpose of emergency or temporary shelter, with a voucher bearing the seal of the City of Corvallis, issued by a tax-exempt, non-profit charitable organization, as defined by the Oregon Department of Revenue.
• Any occupant who is a federal employee or an employee of a federal instrumentality (i.e., Red Cross) on official business; any person who has diplomatic immunity. 

Contact Information

If you have any questions about how to file, contact TRTonline@corvallisoregon.gov or the Program Administrator at (541) 766-6729 ext. 5138