Lodging Tax Payments

Tax envelope

Lodging Tax Collection and Remittance

Lodging Tax Collectors are responsible for collecting the Benton County TLT through services charges for occupancy.  The process of remitting the TLT payments to Benton County is established by the Oregon Department of the Revenue.  For instructions on remitting Benton County TLT, please follow the filing instructions from the Oregon Department of Revenue.  If there are additional question on remitting funds, please contact (541) 766-6729 ext. 5138.

 

Due Dates

The due dates for filing returns and remitting the Benton County TLT to the Oregon Department of Revenue is as follows:

TAX PERIOD (quarter) PERIOD END DATE DUE DATE
Jan-Feb-Mar March 31 April 30
Apr-May-Jun June 30 July 31
Jul-Aug-Sep September 30 October 31
Oct-Nov-Dec December 31 January 31

 

Penalties & Interest

In accordance to Chapter 39 Part 39.500 of the Benton County Code, the TLT is delinquent on the first working day of the month following each quarterly payment due date. Any Lodging Tax Collector who has not been granted an extension of time for remittance of tax due, and who fails to remit lodging tax prior to delinquency shall pay a penalty. The penalty is 10 percent (.10) of the unpaid tax. If you file your return more than 30 days after the due date, an additional 15 percent (.15) penalty is imposed. Interest is one-half of one percent (.005) per month on the amount of the tax due (exclusive of penalties commencing from when the remittance first became delinquent). Interest will be assessed on the first day of each month thereafter.