Transient Lodging Tax Quarterly Report

Department of County Management
Finance & Risk Management Division - Treasury

Important Information

WHO MUST FILE: Any person or entity whose business consists of the rental of any structure, or any portion of any structure that is occupied or intended or designed for transient occupancy for 30 days or less for dwelling (MCC 11.400)
WHEN TO FILE: On or before the 15th of January, April, July and October of each year. Each commercial establishment must remit to the Director all taxes collected during the preceding quarter. (MCC 11.402)
NEED HELP: Contact Multnomah County Treasury at (503)988-2323 or treasury@multco.us

Rental Agency Information

Year

Tax Return for Quarter:

Q1 Due April 15thQ2 Due July 15thQ3 Due October 15thQ4 Due January 15th

First Name of Operator

Last Name of Operator

Hotel/Motel Name

Phone Number

Tax ID Number

Oregon Business Registry ID

Physical Address

Street Address

City

State

Postal Code

Country

Mailing Address

Street Address

City

State

Postal Code

Country

Do you have Rentals classified as Incorporated or unincorporated? INCORPORATED: Rentals located in Portland, Gresham, Troutdale, Fairview and Wood Village. UNINCORPORATED: Rentals not located in a city within Multnomah County


Gross Rentals Report the gross amount of rental fees earned during the preceding quarter.	Gross Rentals Report the gross amount of rental fees earned during the preceding quarter.

ITEMIZED DEDUCTIONS (MCC 11.405)


Monthly Rentals Rental fees collected over 30 days in duration for the preceding quarter. Less Than $2 per day Rent value of less than $2 per day	Monthly Rentals Report the gross amount of rental fees earned during the preceding quarter. Less Than $2 per day Rent value of less than $2 per day
Federal Goverment Any rental by a federal government employee renting a room for official government business Emergency/Disaster Rental provided on behalf of a person housed through an emergency shelter or disaster program paid from government assistance	Federal Goverment Any rental by a federal government employee renting a room for official government business Emergency/Disaster Rental provided on behalf of a person housed through an emergency shelter or disaster program paid from government assistance
Uncollectables Uncollectable rent per (MCC 11.403) Intermediaries Rentals through intermediaries	Uncollectables Uncollectable rent per (MCC 11.403) Intermediaries Rentals through intermediaries

Total Deductions

Sum of all Itemized Deductions above

Total Deductions

Sum of all Itemized Deductions above

Taxable Rent

Total Deductions subtracted from Gross Rental Fees

Taxable Rent

Total Deductions subtracted from Gross Rental Fees

Incorporated

Multnomah County Tax

Multnomah County Tax (5.5%) of Taxable Rent

Operators Expense

Operators Expense (5%) of Multnomah County Tax

Incorporated Total

Unincorporated

6% tax for unincorporated

6% Unincorporated Tax

Multnomah County Tax

Multnomah County Tax (5.5%) of Taxable Rent

Operators Expense

Operators Expense (5%) of Multnomah County Tax

Unicorporated Total

Penalty and Interest

PENALTIES

See MCC 11.499

INTEREST:

See MC 11.420

BALANCE DUE:

I declare, under penalty of perjury, to the best of my knowledge and belief, the statements herein are complete and correct. I understand the County's acceptance of this return does not imply that this tax return is complete, accurate, or in compliance with Multnomah County Code requirements.

I agree

501 SE Hawthorne Blvd. Suite 531 Portland, Oregon 97214 Phone: 503-988-2323