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Local Transient Lodging Tax: Expenditures and Administration Report

The State of Oregon enables municipalities to charge a transient lodging tax on hotels, bed-and breakfasts, motels, campgrounds, vacation rental operators, and other facilities that provide lodging on a transient basis. In 2018, local transient lodging taxes generated over $200 million dollars across the state, up from about $90 million in 2007.* To better understand the overall economic impacts of the local transient lodging tax (TLT), this study examined how local jurisdictions use the TLT revenue they generate, as well as how they impose their TLT. Find the full study here.

*This study is a follow up to the 2008 Local Transient Lodging Tax Survey conducted by ECONorthwest for Travel Oregon.