Transient Lodging Tax

Transient Lodging Tax is the tax imposed by the City on Occupants of transient lodging facilities, such as hotels, motels, bed and breakfast establishments, vacation home rentals, etc.  The lodging is considered “transient” if the Occupant stays at the lodging facility for less than 30 days.

Registration – Owners/managers of transient lodging facilities and online travel companies must register with the City Finance Department within 15 days of commencing a transient lodging business.  See the "Transient Lodging Tax Registration Form" link below.

The Transient Lodging Tax Collector who collects payment from the Occupant for rental of the lodging facility is responsible for collecting the tax and remitting the tax to the City.  Tax Collectors are the owners/managers of transient lodging facilities and online travel companies (i.e., Transient Lodging Intermediaries).

Tax Rate – Effective August 1, 2017 and thereafter the City's Transient Lodging Tax rate is 10%.  See the “Transient Lodging Tax Form and Instructions” link below.  

Due Dates – Taxes collected for rental of transient lodging facilities are due to the City on a quarterly basis.  Due dates for each quarter are as follows:

• January 1 through March 31 taxes – due April 30
• April 1 through June 30 taxes – due July 31
• July 1 through September 30 taxes – due October 31
• October 1 through December 31 taxes – due January 31

For more information Email TLT.Finance@mcminnvilleoregon.gov or call 503-434-7301.