Bend, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Room tax rate
- 10.4% of rent, effective June 1, 2015
- Operator admin fee retained
- 5% of tax collected
- Registration deadline
- Within 15 days of starting business
- Monthly return due
- 15th of following month
- Delinquent if unpaid by
- 25th of the month due
- Initial delinquency penalty
- 10% of amount due
- Fraud penalty
- Additional 25% of amount due
Summary
The City of Bend taxes hotel, motel and inn occupancy at 10.4 percent of rent under Bend Code § 12.05.015, effective June 1, 2015. Operators collect the tax with each rent payment, keep a 5 percent administrative fee, and remit the balance to the City's Tax Administrator, the Finance Director, on a monthly or quarterly schedule set by BC 12.05.035.
A. Effective June 1, 2015, each occupant shall pay a tax in the amount of 10.4 percent of the rent. The occupant shall pay the room tax with the rent payment. Tax amounts shall be rounded down to the nearest cent. ... B. ... Bills and invoices provided to occupants shall list the City of Bend room tax separately and must accurately state the amount of room tax. All amounts listed as room tax on invoices or bills must be reported as room tax and, after collection, must be turned over to the City, less the five percent administrative charge.
Full Breakdown
4 percent of rent, rounded down to the nearest cent, and requires operators to state the tax separately from rent on every receipt or invoice; if rent is paid in installments the tax must be prorated across them. 020 makes the operator responsible for collecting the tax at the time rent is paid and holding it in trust for the City until remitted, though the operator becomes owner of the 5 percent administrative fee once a return is filed. 030, after which the City issues a certificate of authority within 15 days at no charge.
035, or quarterly if average monthly tax is $100 or less; remittances become delinquent if not made by the 25th of the month they are due. 025 exempts federal government stays, licensed health care and treatment facilities, nonprofit youth or church camps, dwellings available fewer than 30 days a year, and stays of 30 or more consecutive days by the same occupant. 050.
Violations & Fines
BC 12.05.040 penalizes late remittance in tiers: 10 percent of the amount due for original delinquency, an added 15 percent if still unpaid 30 days later, and 25 percent on top of both if the Tax Administrator finds an intent to evade the tax. Interest of 1 percent per month accrues on unpaid amounts from the delinquency date, and all penalties and interest merge into the room tax owed; the City may also record a lien against the operator's real property under BC 12.05.065.
Frequently Asked Questions
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Sources & Official References
Other rules in Bend
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