How to Register and Submit Room Tax
Find out how to register and submit room tax for your short term rental.
Room Tax must be collected for all short term rentals, except the following:
- Infrequent short term rentals: whole houses rented 30 days or less per year, or up to four rental periods. Note: You still need to submit proof of use in order to renew your operating license. This can be done through rental receipts, bookings, contracts, etc.
- Long-term Rental Exemptions: You do not need to pay room tax on a short term rental property while it is being rented under a long-term residential lease (for 12 months or more). In this case, you must submit proof of the lease, following the Oregon Residential Landlord and Tenant Act. You can use this exemption for up to three license renewals. Note: Room tax reporting is not required for long-term rental activity, but any short term rental activity must still be submitted.
Current Room Tax Rate
10.4% of the gross revenue received for short term rental activity.
Register
To submit the room taxes collected through your short term rental to the City, you must first register as a lodging operator business.
When to Report and Submit Room Taxes
Room Tax reports must be submitted on a monthly or quarterly basis, depending on the amount of revenue you receive. Reporting is required even if no rent was collected.
Reports and tax payments must be sent between the 1st and 15th of the following month of rental activity. For example, reports for September should be submitted between October 1st and 15th.
Reports and payments submitted after the 24th are considered late.
Quarterly Filing Eligibility Requirements
If the estimated average monthly tax due for your short term rental property is $100 or less, you can choose to pay the tax every quarter, rather than on a monthly basis. This should be done by the 15th day of the month after each calendar quarter ends. For example, by April 15, July 15, October 15, and January 15. See Quarterly Payment Table below.
| QUARTER | DUE DATE |
|---|---|
| 1st Quarter: January – March | April 15 |
| 2nd Quarter: April – June | July 15 |
| 3rd Quarter: July – September | October 15 |
| 4thQuarter: October – December | January 15 |
If you meet the requirements above and would like to submit room tax for your short term rental on a quarterly basis, email your request to roomtax@bendoregon.gov.
Submit Room Tax Reports
If you use a lodging booking service to manage your short term rental—like Airbnb, VRBO or HomeAway—then the Room Taxes collected through your home are often automatically sent to the City. Make sure to check your agreement with your lodging booking service to see if they pay the taxes on your behalf. If the lodging booking service you are using collects and pays taxes on your behalf, you just need to submit Room Tax Reports to confirm rental activity.
Make Corrections to Room Tax Report
Need to Submit a Correction for your Room Tax Reporting?
- Fill out the Revised Room Tax – Manual Remittance Form. Example of how to fill out the corrections form [pdf].
- If you’re correcting a report from Airbnb and/or VRBO, submit a transaction history report from the company for the tax period to be corrected.
- Email the completed form and transaction history to roomtax@bendoregon.gov with an explanation for why you are submitting a correction.
Frequently Asked Questions
Yes. Lodging booking services like Airbnb, VRBO, and HomeAway send taxes to the City of Bend for their customers. However, they don’t provide customer location details. Therefore, you still need file room tax reports to confirm rental activity in order to renew your operating license each year.
No. If you have a Type I (Infrequent Short Term Rental), i.e. a whole house that you rent a maximum of 30 days per year, or up to four (4) rental periods, you do not need to pay room tax.
Customer Resources:
Monday through Friday
8 a.m. – 5 p.m.
Permit Inquiries:
Monday through Friday
9 a.m. – 4 p.m.
Closed most major holidays.
Location:
710 NW Wall Street
Bend, OR 97703