Transient Room Tax
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.
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
|Year||1st qtr||2nd qtr||3rd qtr||4th qtr||TOTAL|