Eugene, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- TLT rate
- 4.5% of rent, effective October 1, 2022
- Applies to
- Hotels, motels, RV/tent sites, short-term rentals
- Stays exempt
- Occupancy of more than 30 consecutive days
- Collector fee
- May keep 5% of net tax as admin charge
- Penalty
- Misdemeanor, up to $500 fine or 6 months jail
Summary
Eugene charges a 4.5% transient lodging tax on every hotel, motel, short-term rental, and RV or tent stay under 30 days, collected by whoever takes the rent. EC 3.772 has set that rate since October 1, 2022, and the collector may keep 5% of the tax collected as an administrative charge. Current through Ordinance 20739.
(1) Effective October 1, 2022, each occupant shall pay a TLT in the amount of four and one-half percent (4.5%) of the rent. The occupant shall pay the TLT with the rent to the transient lodging tax collector. TLT amounts shall be rounded down to the nearest cent. The transient lodging tax collector shall maintain records of all rent charged and TLT payments received. If rent is paid in installments, a proportionate share of the TLT shall be paid by the occupant to the transient lodging tax collector with each installment unless the occupant pays the entire amount with the first payment.
(2) Bills, receipts or invoices provided to occupants shall list the TLT separately and must accurately state the amount of tax. All amounts listed as TLT on invoices, bills or receipts must be reported as TLT and, after collection, must be turned over to the city, provided that the transient lodging tax collector may withhold five percent (5%) of the net tax due as an administrative charge for the transient lodging tax collector's expense in collection and remittance of the tax.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 20739, passed June 8, 2026).
Full Breakdown
' The tax rides along with the rent payment itself, is rounded down to the nearest cent, and if rent is paid in installments the tax is prorated across each installment unless the occupant pays in full upfront. 772(2) requires every bill, receipt, or invoice to list the TLT as a separate line item, but lets the transient lodging tax collector, whether a hotel, an individual short-term rental host, or a platform, withhold 5% of the net tax collected as an administrative fee before remitting the rest to the city.
5% rate applies equally to a downtown hotel room and a residential short-term rental. 774, a transient lodging tax collector must collect the tax at the time rent is paid and remains liable for any tax that should have been collected, except in cases of a guest's nonpayment. 770(e) and fall outside the tax.
Violations & Fines
EC 3.997 makes willfully violating any provision from EC 3.772 to EC 3.800, including failing to collect, report, or remit the 4.5% tax, a misdemeanor punishable by a fine of up to $500, up to six months in jail, or both. The city's tax administrator, the finance director or, if contracted, the Oregon Department of Revenue under ORS 305.620, handles audits and assessments.
Frequently Asked Questions
What is Eugene's hotel tax rate?
Do Airbnb and Vrbo stays in Eugene pay the same tax as hotels?
Can a hotel or host keep any of the tax collected?
Sources & Official References
Other rules in Eugene
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