Lane County, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined local rate
- 10% of rent
- Base rate since 1974
- 5%
- Tourism-facility surcharge
- 2% since January 2023
- Collector admin charge
- 5% of net tax due
- City-tax credit cap
- 3% of rent
- Return deadline
- last day of month after quarter
Summary
Guests who rent a Lane County hotel room, motel unit, or short-term rental for less than 30 days pay a combined 10% local transient lodging tax under Lane Code 4.005.110: a 5% base rate imposed since 1974, plus an added 3%, plus a 2% surcharge that has funded tourism facilities since January 2023.
A. Effective January 1, 1974, each occupant shall pay a tax in the amount of five percent (5%) of the Rent. B. Each occupant shall pay an additional tax in the amount of three percent (3%) of the Rent. C. Effective January 1, 2023, each occupant shall pay an additional tax in the amount of two percent (2%) of the rent. After providing for the cost of administration and any refunds or credits authorized by this subchapter, the revenues collected from the tax imposed by this subsection shall be used for funding tourism related facilities in Lane County as further described in LC 4.005.175H. D. 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 County, 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.
Full Breakdown
110 layers three separate local rates onto every taxable stay. Subsection A has imposed a 5% tax on the rent since January 1, 1974. Subsection B adds another 3% on top of that. 175H. 105 as anything of value an occupant pays for the right to occupy transient lodging, including hotels, motels, short-term rentals, and RV and tent camping spaces rented for less than 30 days. Subsection D requires the lodging provider to list the tax separately on every bill or receipt and remit the collected tax to the county, but lets the collector keep a 5% administrative charge out of the net tax due for handling collection and remittance.
Subsection E gives a credit against the county tax for anyone who already pays a transient lodging tax to an incorporated city within Lane County for the same stay, capped at 3% of the rent, so a guest staying inside Eugene or Springfield city limits isn't double-taxed on that portion. 135.
Violations & Fines
Late remittance draws interest at the rate set under ORS 305.220 for every month or partial month the payment is overdue, and a collector who fails to file or pay faces a penalty calculated the same way Oregon calculates income-tax late-filing penalties under ORS 314.400, per LC 4.005.140. If the Tax Administrator finds a shortfall through an audit, the collector generally has 10 business days from the deficiency notice to remit the difference, and deficiency notices must issue within three years absent fraud.
Frequently Asked Questions
What's the total lodging tax rate in unincorporated Lane County?
Do I still pay Lane County's tax if my stay is also inside Eugene?
Can a hotel keep part of the tax it collects?
Sources & Official References
Other rules in Lane County
Compare Lane County to another location·View the Oregon hotels & lodging overview
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