Room Tax

Yes! Even if you had no revenue or activity for that tax period, you still need to submit a report with zero (0) gross sale. 

Currently, there are three types of permitted short term rental use:

1. Renting the whole home for as many days out of the year as one would choose,
2. Renting up to two rooms in the home when the owner is on the premises for as many days as one would choose, or
3. Renting the whole house infrequently for no more than 30 days a year.

The third permitted use is the only one that would be eligible as an exemption from the room tax requirement because it is not available for more than 30 days. Bend Code 12.05.025(D) defines the exemption as “A dwelling unit that is available for public lodging for fewer than 30 days per year (e.g., a hunting lodge that is only open one month during the year).” Another example is a home that is only permitted to rent for one month each year. All other permitted uses are required to remit taxes, even if the home is rented for the minimum of one night in 12 months in order to prove the use of the home for the operating license renewal.

To ensure we have the most accurate information and your preferred contact information in our new system, we are asking all operators of short term rentals to re-register. It should only take a few minutes to complete the re-registration process. Once review is completed by City Staff, you will receive a new Certificate of Authority that is accessible in the Online Permit Center Portal.

• Use the Online Permit Center Portal to remit your taxes.
• The old remittance forms will not be accepted after January 31, 2021.

• Pay online via the Online Permit Center Portal via electronic check (EFT) or credit card*.
• Pay over the phone using a debit/credit card* by calling 541-388-5580 .
• Mail your check to: City of Bend Permit Center / Room Tax, PO Box 431, Bend, OR 97709.
• Bring cash, check, credit/debit card* to: Permit Center 710 NW Wall Street, Bend, OR 97703.

*Note that payment processor service fees apply to all credit/debit card payments.

Yes!

• Third party intermediaries, such as Airbnb, are collecting and remitting taxes for locations within Bend’s City Limits that use their service for bookings.
• The City of Bend needs this data to reconcile all third party remittances.
• This proves that you have used the property as a short term rental, which is a requirement of your annual STR Operating License Renewal Application.
• Various agencies need this data to assess tourism and related matters.
• By reporting your revenue from third party intermediaries, we are able to keep track of the specific locations of the active short term rentals in the City of Bend.
• You will also need to report the revenue as an exemption under the Allowable Exemptions section of the form.

• The Room Tax (RT) Remittance must include “Gross Earnings,” from Airbnb as shown on the owner’s secure Airbnb website. Add this amount to the Gross Sales Amount line. This may be the only Gross Sales if all rents are from Airbnb.
• Then, enter those gross sales on the “Rents from transient lodging intermediaries (e.g. Airbnb, HomeAway, VRBO, etc.)” line of the form. It will be added to the Total Excluded Amount below the Gross Sales Amount box. This deducts it from the Taxable Rent.
• If your location is outside of Bend City Limits, Airbnb should not collect taxes. Contact Airbnb if this is happening.

• If third party intermediary gross sales were reported to us and you also paid taxes on those gross sales,
  • Email us to request an amended tax return form for each affected month.
  • Follow the new instructions that are included with the new form.
  • Write “CORRECTED COPY” at the top.
  • We will revise our records and you may be due a refund or credit. See “How do I request a refund or credit?” in these FAQs for more information.
• If third party intermediary gross sales were not reported at all,
  • Email us to request an amended tax return form for each affected month only showing third party activity.
  • Write “ADDENDUM” at the top if we have a previous submission from you.
  • We will attach the addendum to your Online Permit Center record and adjust our records.
  • If this is the first submission for that month, then remit as normal using the Online Permit Center Portal and include the third party intermediary gross sales in your remittance.

• No, as long as there are no taxes due (Gross Sales less the Exemption equals $0). There is no penalty for late third party intermediary gross sales reporting at this time.
• If you stopped reporting third party intermediary gross sales at any point because the third party is remitting or were told that you did not need to remit; please send them in as soon as possible.

• If you erroneously reported your taxes and believe you are due a refund:
  • Send a refund request letter or email to City of Bend, Accounting Manager via roomtax@bendoregon.gov or mail to PO Box 1458, Bend OR 97709.
  • An amended return form will be provided to you.
  • Along with your amended return form, include a reason for the refund request. If the request is due to paying taxes that a third party intermediary collected, include documentation from the third party intermediary’s website that shows the amounts of the rents received and the dates for the time period for which you are requesting a refund.
  • Specify the amount of refund or credit requested.
  • Specify whether the request is for refund or credit on the account.

• If you want to remain active as a short term rental, you must send in a Room Tax Remittance Form monthly, even if the Gross Rent or the tax due is zero.
• According to the City of Bend Room Tax Code 12.05.035: “If the estimated monthly amount of average tax due is $100.00 or less, the operator has the option of filing the return and remitting the tax on a quarterly basis on the fifteenth day of the month following the end of each calendar quarter (April 15, July 15, October 15, and January 15).” See Quarterly Payment Table.

Room Tax Quarterly Payment Table

• Currently, the system does not allow for consolidated remittances, but one payment can be made for multiple properties online. Enter remittances for each property and pay all together after all remittances are entered.
• You may use any payment method listed under “How can I pay my taxes?” for multiple properties. Please provide a list of license numbers for all properties included in the payment.

• The new owner or responsible person/company for the property must register for a new Certificate of Authority on the Online Permit Center Portal. This registration should be completed anytime there is a change in ownership, management, and/or when a management company acquires a new listing or deletion.
• Email roomtax@bendoregon.gov to let us know you have remitted your final tax return. Include the location, license number, and information about the reason for the final remittance, such as the date the property was sold or if there is a new management company.
  • Management companies: Please let us know if there are any properties that are currently inactive that you still manage.

• Use the Online Lookup Tool to find their contact information.
• Submit inquiries to shorttermrentals@bendoregon.gov.

Yes!

• If your payment is made after the 25^th of the month, and you submitted the remittance online before the 25^th, you will receive a separate invoice for the penalties and interest.

Yes!

• If you are claiming an exemption for federal employees, you must submit a government exemption certificate. It can be uploaded in the Online Permit Center Portal when you remit your taxes.