Transient Lodging Tax
The City of Lake Oswego collects a 6% Transient Lodging Tax - of which 1.4% goes directly into the Tourism Fund revenue. The tax is charged on overnight stays in the City.
A transient is any person who exercises occupancy or is entitled to occupancy in a hotel for a period of thirty (30) consecutive calendar days or less, counting portion of calendar days as full days. Each transient shall pay a tax in the amount of 6% of the rent charged by the operator (proprietor of the hotel in any capacity).
These tax dollars are collected under the authority of the City’s Transient Room Tax Ordinance, to be used for the promotion and development of tourism and visitor programs for Lake Oswego. Lodging providers are responsible for collecting the tax, and may keep 5 percent of the collections to cover their costs of administration.
Each rental facility must be registered with our office (15) fifteen calendar days after commencing business. In order to do so, please complete a Transient Room Tax Registration Form and return it to the City of Lake Oswego Finance Department.
Transient Occupancy Registration Certificate
The Finance Department shall, within ten (10) days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant. Each certificate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy.
On or before the fifteenth day of the month following each monthly of collection, a return for the preceding monthly tax collections shall be filed with Finance Department on one of the Transient Lodging Tax Remittance Forms attached below from the hotel and/or the intermediary.
For more information - refer to the attachment to the right for the Transient Lodging Tax of the City of Lake Oswego.
Oregon State Lodging Tax