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Transient Room Tax

 

Forms

Transient Room Tax Registration Form

Online Travel Company Transient Room Tax Registration Form

Transient Room Tax Return

 

Online Travel Companies

Online Travel Companies must obtain a City Business License and pay Transient Room Taxes on units they rent within City of Depoe Bay city limits. Click here for more specific information.

 

Rate History

The Transient Room Tax (TRT) Ordinance was first adopted on March 5, 1976 (Ord. 22), at the rate of five percent. On July 1, 1988, the rate was raised to six percent (Ord. 141). On January 1, 1998 the rate was raised to seven percent (Ord 241), and the current rate of eight percent was adopted on July 1, 2003 (Ord. 262), with one percent dedicated to public safety.

 

Exemptions (Ord. #22)

1. any occupant for more than 30 successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient).

2. Any occupant whose rent is of a value less than $2 per day.

3. Any person who rents a private home, vacation cabin, or like facility from any owner who rents such facilities incidentally to his own use thereof.

4. Any occupant whose rent is paid for hospital room or to a medical clinic, convalescent home, or home for the aged people, or to a public institution owned and operated by a unit of government.

Delinquent TRT Fees

- Under 30 days delinquent: 10% of the tax due

- Over 30 days delinquent:

» 15% of the total of: the tax due plus the 10% delinquency, AND

» 1% of the tax due per month or fraction of a month

 

Historical TRT Revenue

Year 1st qtr 2nd qtr 3rd qtr 4th qtr TOTAL
2016 121,615.86 147,380.40 220,253.32 130,508.72 619,758.30
2015 118,804.25 142,650.55 212,648.28 127,420.08 581,704.23
2014 120,249.07 122,817.16 174,796.14 108,464.67 526,327.04
2013 107,991.45 125,840.66 179,555.55 101,053.69 514,441.35
2012 94,446.15 112,802.19 161,514.46 110,128.93 478,891.73
2011 97,619.59 107,565.58 166,829.95 99,670.57 471,685.69
2010 97,446.63 106,494.49 153,563.58 95,204.87 452,709.57
2009 75,967.22 84,019.65 152,818.26 102,369.41 415,174.54
2008 84,907.08 86,801.93 142,447.63 76,644.86 390,801.50
2007 66,524.92 84,117.52 133,319.58 95,676.56 379,638.58
2006 73,684.53 115,295.93 150,407.49 101,521.42 440,909.37
2005 73,684.53 115,295.93 150,407.49 101,521.42 440,909.37
2004 73,749.85 86,583.09 120,021.10 81,321.69 361,675.73
2003 59,451.54 66,456.86 116,586.73 71,093.91 313,589.04
2002 58,028.31 59,244.45 86,013.34 61,178.73 264,464.83
2001 39,025.07 60,126.10 83,016.99 57,098..19 239,266.35
2000 20,767.10 27,594.05 66,975.50 38,913.43 154,250.08
1999 15,734.65 24,733.21 51,812.57 21,888.03 114,168.46
1998 16,811.61 22,413.80 42,301.58 17,208.78 98,735.77
1997 14,231.80 20,662.11 36,079.87 15,657.54 86,630.32

 

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