Transient Lodging Tax Frequently Asked Questions

Table of Contents

What is a transient lodging facility?

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. A short-term rental is a transient lodging facility. Transient lodging facilities also include hotels, motels and B&B’s, etc.

Do I need to register my short-term rental unit(s) with the City of Mosier?

Yes, 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. A Certificate of Authority to Collect Transient Lodging Tax may then be issued to the owner/provider, for each facility registered. The Certificate 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.

What are the penalties for failure to comply?

Transient lodging providers and transient lodging intermediaries must collect and remit the state and local transient lodging tax. Interest and penalties will be assessed for failure to comply, and the City may bring legal action to collect on amounts due.

What is the tax rate and what gets taxed?

The transient lodging tax rate for the City of Mosier is 8% of the total gross rent. Rent means the consideration paid or payable by an occupant for the occupancy of a transient lodging facility. If a fee is not optional to the overnight guest, it must be included in the taxable rents and assessed the tax. Cleaning fees, pet fees, extra vehicle/person fees, parking fees, administrative fees, and “no show” charges for cancelled reservations, are all taxable and must be included as part of the gross rent. A refundable security deposit is not taxable and need not be included as part of the gross rent.

Can I collect the tax directly from the short-term rental unit occupants?

Yes. If you are renting a transient lodging facility to someone you are required to register your rental with the City of Mosier, collect the 8% tax from the occupants, and pay that 8% tax to the City of Mosier. If you use a third-party booking service, such as Airbnb or VRBO, you are still required to submit tax reports, even if the third-party intermediaries may be collecting and paying the room tax for you.

When is the tax due?

Transient lodging taxes are due on the last day of the month following the end of a reporting period. The City of Mosier has quarterly reporting periods (see below) You must pay a penalty if you don’t pay your tax by the due date.

Quarterly Filing Due Dates: Taxes are to be paid every April, July, October, and January for each previous calendar quarter (Example: 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

If the due date is a weekend or holiday, the return is due the next business day.

How do I file my taxes?

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 to see what you’ll need to file and pay online. If this is the first time you are paying the state lodging tax, you must complete the first time filers information.

Does registration exempt my property from future short-term rental restrictions or ordinances?

No. The City of Mosier may adopt future policies, regulations, restrictions, or requirements relating to short-term rentals (STR) within the city limits. Current registration does not exempt or otherwise “grandfather” units from the need to comply with any future STR regulations.

Do I have to display my certificate of authority?

Yes, your Certificate of Authority to Collect Transient Lodging Tax must be posted in a conspicuous place within the short-term rental facility at all times.

FAQs 9/6/2022

CITY OF MOSIER​

PO Box 456
208 Washington St, Mosier, OR 97040 Phone:541-478-3505
Fax: 541-478-3810 MosierCityHall@CityofMosier.com
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