Lodging Tax Registration

Short-Term Rental

Lodging Tax Collector Registration

Lodging Providers and Lodging Intermediaries are required to submit a Lodging Tax Registration Form.  The City of Corvallis and Benton County partner together to provide a joint Lodging Tax Registration Form for Lodging Providers and Lodging Intermediaries to register as a Lodging Tax Collector for the TLT for both the city and the county.  This form is available at City of Corvallis website.  Registrants should follow this link and submit the form to the City of Corvallis (even if you are a lodging provider outside of the City limits).  The City will forward all registration forms to the County. 

 

Certificate of Tax Registration

Upon receipt of the Lodging Tax Registration Form, Benton County will issue a Certificate of Tax Registration to the Lodging Provider or Lodging Intermediary.  This certificate enables the registrant to operate as a Lodging Tax Collector and collect the Benton County TLT from occupants.  The process of collecting and remitting Benton County TLT is outlined in the Lodging Tax Payments section. 

 

Other Requirements

Lodging Providers and Lodging Intermediaries, like other operators of businesses, are responsible for the well-being of your customers whether they are renting out a room or your whole house. Prior to the operation of a business, operators need to obtain land use approval and verify their facility meets building code and fire, life and safety standards. Bringing facilities up to these standards may include testing your water quality, addressing building code, assessing your septic system capacity, and insuring your driveway is accessible to emergency vehicles.

 

For information on land use planning, building permits, parking spaces, and ADA parking space(s), please see the Benton County Community Development Department for information on land use planning.  The below links provide further Benton County information that may be helpful.  

Information on Business Personal Property Tax

Septic Sewer System Permits

Road and Utility Permits

 

There may be other permits, licenses, and/or fees required by other state or local jurisdictions that will need to be investigated.