Short-term Lodging Taxes
Effective October 1st 2025, the collection of local transient lodging tax has been transitioned to the State of Oregon Department of Revenue. The City of West Linn’s Municipal Code Section 7.450 Transient Lodging Tax was amended by Ordinance No. 1753 and adopted by City Council on March 11th, 2024. This amendment allows the City to designate the Oregon Department of Revenue as their ‘Tax Administrator’ for transient lodging tax purposes.
Transient Lodging Tax Overview:
- Description: Per City of West Linn’s Municipal Code Section 7.450 Transient Lodging Tax is a tax imposed when a transient lodging provider furnishes temporary or short-term lodging that lasts less than 30 days.
- Fees: Each transient shall pay a local transient lodging tax in the amount of six percent of the rent charged by the operator.
- Effective dates: Taxes due on rents charged prior to October 1st 2025, should be remitted to the City of West Linn. Taxes due on rents that occur after October 1st 2025 should be paid to the State of Oregon Revenue Department.
- Tax Collection: The State of Oregon collects Transient Lodging Tax payments on a quarterly basis.
For questions regarding how to submit tax payments to the State of Oregon Department of Revenue:
- Department of Revenue General #: 503-945-8120
- Hours: Monday – Friday 8 a.m. to 4 p.m.
- Email OSBP.help.dor@dor.oregon.gov
- Website: Oregon Department of Revenue: Transient Lodging Tax
For more information: Please see attached copy of Publication OR-OLT-OL Oregon Lodging Tax Instructions for Filing with Revenue Online
