Local Transient Lodging Tax Survey: 2008, ECONorthwest

Cities and counties are permitted by the State of Oregon to charge a transient lodging tax (TLT) for temporary lodging at hotels, motels, campgrounds, and other temporary lodgings. The purpose of the survey is to identify local TLT collections by jurisdiction, better understand how local governments use transient lodging tax revenues and the impact that the 2003 legislation (codified in ORS 320.300 to 320.350) has had on transient lodging tax rates, revenues, and expenditures.