Corvallis, OR Hotels & Lodging: Transient Occupancy Tax (2026)

Corvallis Municipal Code Chapter 8.04 defines a "lodging facility" as any hotel, motel, inn, condominium, house, cabin, apartment, dormitory, fraternity or sorority house, mobile home or trailer park space, or tent camping location occupied for less than a 30-day period (§ 8.04.010(1)). Anyone who books, rents, or facilitates the rental of such space, including a "lodging intermediary" such as a short-term rental hosting platform, is a lodging tax collector obligated to charge the tax (§ 8.04.010(2), (5)). The tax equals 9 percent of the total retail price the occupant pays, rounded down to the nearest cent, and the occupant owes it as a debt to the City until it is paid to the collector (§ 8.04.020(1), (3)).

A hosting platform may not collect its own booking fee for a short-term rental unless that rental is lawfully registered as an operator with the City and holds a current certificate of authority at the time of occupancy (§ 8.04.040). Every lodging tax collector must register with the Tax Administrator, who is the City Manager or a delegate that may include the Oregon Department of Revenue, within 30 days of the ordinance or 15 days of starting business, and the City issues a free certificate of authority within 15 days that must be posted where occupants can see it (§§ 8.04.010(11), 8.04.060).

Returns and payment are due quarterly, by the last day of the month after each calendar quarter, and the Tax Administrator may grant a one-month extension for good cause at 1 percent monthly interest (§ 8.04.070). Exemptions cover stays of 30 or more consecutive days, nonprofit youth or church camps, health care and treatment facilities, emergency-shelter vouchers, and federal employees on official business (§ 8.04.050). Unpaid tax becomes a lien on the lodging property, docketed with the City Manager and foreclosable under ORS 223.505 through 223.595 (§ 8.04.120).