Transit Lodging Tax
What is the Transit Lodging Tax?
The Transit Lodging Tax, also known as the TLT, is an extra tax added to all short-term lodging located within Benton County. This includes facilities like hotels, motels, resorts, bed and breakfasts, cabins, lodges, RV sites and campgrounds, vacation rental houses, and any other dwelling used for temporary overnight stays.
.
What is the purpose of the tax?
At least 70% of the money Benton County receives is meant to promote tourism and tourism-related facilities, while the rest of the money goes to our General Fund. We are planning on using the funds to enhance the Benton County Event Center and Fairgrounds, in an effort to increase tourism and economic development.
.
What is the tax rate?
Occupants pay 3% of the total retail price (including all charges and fees) to the Lodging Provider.
.
Who is excluded from the TLT?
- Any dwelling that is leased and/or occupied by the same person for a 30-day (or more) consecutive period.
- Dwelling units that are located in hospitals, health care facilities, long-term care facilities, or any other facility that is licensed, registered, and/or certified by the Oregon Department of Human Services or Oregon Health Authority.
- Dwelling units located in a facility providing treatment for drug, alcohol, and/or mental health treatment.
- Dwelling units, funded through a contract with a Government Agency, providing emergency shelters.
- Dwelling units located in a non-profit facility; the non-profit facility must be owned by an Internal Revenue Code 501(c).
.
What happens if I don’t pay the TLT?
The Transit Lodging Tax payment is considered late on the first working day of the month following each quarterly payment due date. Any Lodging Tax Collector who fails to pay their TLT, to the Oregon Department of Revenue, is subject to a penalty. The penalty is 10% of the unpaid tax.
For fees paid more than 30 days late an additional 15% penalty is charged. Interest at .05% is added on the first day of each month after that.
.