If you are operating a transient lodging facility you are required to register with the Oregon Department of Revenue, collect the correct tax from the occupants, and submit the collected tax to the City via the Department of Revenue website.
For more detailed information on Oregon Transient Lodging Tax contact the Oregon Department of Revenue
Table of Contents
What is a transient lodging facility?
Any residential dwelling unit, or room(s) within a residential dwelling unit that may be rented for 30 or fewer consecutive calendar days, and for which a fee is charged to the occupant.
Exclusions: The definition typically excludes permanent housing and certain other facilities, such as:
- Hospitals, nursing homes, and medical clinics
- Housing owned by educational institutions for students and staff
- Jails, prisons, and other facilities where individuals are held under legal restraint
Do I need to register my short-term rental unit(s) with the City of Mosier?
Yes, the City of Mosier has entered into an agreement that allows the Oregon Department of Revenue to administer the local transient lodging tax on the City’s behalf. Registration must be completed within 15 calendar days of commencing business. Registration does not constitute an operating license.
What are the penalties for failure to comply?
Transient lodging providers and transient lodging intermediaries must collect and remit the state and local transient lodging tax. Interest and penalties will be assessed for failure to comply, and the City may bring legal action to collect on amounts due under ORS 314.400
What is the tax rate and what gets taxed?
The current tax rate for Mosier (Wasco County) can be found here. Tax is based on the total gross rent, less a 5% administration fee. Any fee that is charged must be included as part of the gross rent.
Examples of these fees are: Cleaning fees, pet fees, extra vehicle/person fees, parking fees, administrative fees, and “no show” charges for cancelled reservations.
A refundable security deposit is not taxable and need not be included as part of the gross rent.
Can I collect the tax directly from the occupants?
Yes. If you collect the lodging payment directly, or via a payment service, you are responsible for charging, collecting, remitting and reporting the TLT.
NOTE: If all your bookings are handled through a 3rd party booking service, such as Airbnb or VRBO, and will not be handled by you in the foreseeable future, you will not need to complete a return.
When is the tax due?
Returns and payments are due on or before the last day of the month following the end of each calendar quarter. You must file a return even if you don’t collect any taxes during the reporting period.
| QUARTER | QUARTER ENDING DATE | DUE DATE |
|---|---|---|
| 1st – Jan/Feb/Mar | March 31 | April 30 |
| 2nd- Apr/May/Jun | June 30 | July 31 |
| 3rd – Jul/Aug/Sep | September 30 | October 31 |
| 4th – Oct/Nov/Dec | December 31 | January 31 |
How do I file my taxes?
File your taxes online with the Oregon Department of Revenue.
For more information on filing requirements, read the Filing Instructions for Lodging Tax Remittance or visit Transient Lodging Tax Program – State of Oregon
Do I have to display my certificate of authority?
Yes, your Certificate of Authority to Collect Transient Lodging Tax must be posted in a conspicuous place within the short-term rental facility at all times.
For more detailed information on Oregon Transient Lodging Tax contact the Oregon Department of Revenue
