Description of Tax
The City of Mosier Municipal Code Chapter 5.10 provides for the City’s collection of an 8% Transient Lodging Tax (TLT) for all short-term rentals (STRs) within the city limits.
Definition of Transient Lodging Facility
A Transient Lodging Facility is considered to be any house, duplex, multi-plex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where one or more guest bedroom(s) or the entire residential dwelling unit may be rented for 30 or fewer consecutive calendar days, and for which compensation (rent) is charged to the occupant.
An STR is a transient lodging facility. Transient lodging facilities also include hotels, motels, B&B’s, etc.
Each transient lodging occupant shall pay a tax in the amount of 8% of the rent charged by the operator. Rent means the consideration paid or payable by an occupant for the occupancy of a transient lodging facility.
Lodging Facility Registration
Lodging Facility Registration
Any owner or transient lodging provider operating a transient lodging facility within the City of Mosier is required to register with the City’s Tax Administrator. Multiple transient lodging facilities must be separately registered.
Note that if you use a lodging service like booking.com, but you collect the lodging payments yourself either directly or via a separate payment service, you are solely responsible for charging, collecting, and remitting the Transient Lodging Tax.
Registration does not constitute a permit, and it is the owner/provider’s responsibility to know and comply with the City’s Zoning Ordinance and follow all local laws and regulations applicable to the use of property for transient lodging.
1. Complete the Transient Lodging Tax (STR) Registration Form (save/download, fill out digitally or in print)
2. Return registration form to:
City of Mosier
Attn: Finance/City Manager
PO Box 456
208 Washington Street
Mosier, OR 97040
Transient Lodging Tax Filing
Quarterly Filing Due Dates: Taxes are to be paid every April, July, October, and January for each previous calendar quarter. So for instance, January-March (Q1) stays are filed and paid by April 30th.
| QUARTER | QUARTER ENDING DATE | DUE DATE |
|---|---|---|
| 1st – Jan/Feb/Mar | March 31 | April 30 |
| 2nd- Apr/May/Jun | June 30 | July 31 |
| 3rd – Jul/Aug/Sep | September 30 | October 31 |
| 4th – Oct/Nov/Dec | December 31 | January 31 |
The City of Mosier has entered into an agreement that allows Oregon Department of Revenue to administer the local transient lodging tax on the City’s behalf. Beginning on October 1, 2022, you may make local transient lodging tax payments the same way you make your state transient lodging tax payments. You’ll also include your local tax information on the quarterly return you file with Oregon Department of Revenue.
For more information on filing requirements, read the Filing Instructions for Lodging Tax Remittance to see what you’ll need to file and pay online.
Additional Information
Refer to the forms and documents below. Contact the City of Mosier at 541-478-3505, or at mosiercityhall@cityofmosier.com, for more information.
Supporting Documents
City of Mosier Municipal Code Chapter 5.10
Transient Lodging Tax FAQ
Transient Lodging Tax Registration Form
Filing Instructions for Lodging Tax Remittance
