Benton County, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of rent (§ 39.200(1))
- Applies countywide
- Even inside Corvallis, Philomath, and other cities (§ 39.001)
- Revenue split
- 70%+ to tourism promotion/facilities (§ 39.002)
- Filing
- Quarterly, due last day of month after quarter
- Exempt
- Licensed care facilities, shelters, 30+ day stays
Summary
Hotels, motels, and inns in Benton County, including inside the city limits of Corvallis, Philomath, Albany, Adair Village, and Monroe, collect a 3% transient lodging tax on rent from guests staying 30 days or less, remitting it quarterly to the county's Chief Financial Officer.
The tax imposed in this chapter shall apply to all transient lodging located within Benton County, including within the city limits of incorporated cities in Benton County. ... (1)Each lodging tax collector shall pay a TLT in the amount of 3% of the rent. The occupant shall pay the TLT with the rent to the lodging tax collector. The Chief Financial Officer shall maintain records of all rent charged and TLT payments received.
Full Breakdown
001 makes the transient lodging tax apply to all transient lodging located within Benton County, expressly including within the city limits of the county's incorporated cities, so a hotel stay inside Corvallis or Philomath carries the same county tax as one in the unincorporated county. 201. 100(15)(a) defines the core category of 'Transient Lodging' as hotel, motel, or inn dwelling units used for occupancy by the general public. 002: at least 70% must fund tourism promotion and tourism-related facilities, with the remainder going to the county's general fund.
400 exempts several categories from the tax, including dwelling units in licensed hospitals or care facilities, drug and alcohol treatment facilities, government-funded emergency shelters, nonprofit youth or church camps and conference centers, and any unit occupied by the same person for 30 or more consecutive days, even across a room change within the same facility.
Violations & Fines
A lodging tax collector who misses the quarterly deadline owes a 10% penalty under § 39.500(2), a further 15% penalty if the remittance is still unpaid 30 days later under § 39.500(3), and a 25% fraud penalty if nonpayment is found intentional under § 39.500(4), plus interest of ½ of 1% per month on the unpaid tax under § 39.501. Registration records and the tax return required under § 39.205 must show gross rents, taxable rents, the TLT collected, and any exemptions claimed, and the Chief Financial Officer can audit those records at any reasonable time under § 39.003(2).
Frequently Asked Questions
What's the hotel tax rate in Benton County, Oregon?
Does the county tax apply if I stay at a hotel inside Corvallis?
Is a long-term extended-stay hotel room exempt from the tax?
Sources & Official References
Other rules in Benton County
Compare Benton County to another location·View the Oregon hotels & lodging overview
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