travelnews: Lodging Tax

[Carolyn Wooley <cwooley@oregon.uoregon.edu>]

A question was recently raised about whether the new State of Oregon
lodging
tax program, which is a 1% fee charged to customers for overnight lodging,
applies to state employees who lodge for business purposes.  The answer is
yes, the State/OUS is subject to this law.

HB 2267 (codified as ORS 305.824 http://www.leg.state.or.us/ors/305.html
<http://www.leg.state.or.us/ors/305.html> ) imposes a statewide 1% tax for
the rental of dwelling units that are rented to the general public on a
daily or weekly basis.  This law was effective January 1, 2004.  Any
person
who for business, pleasure, or recreational purposes requires an overnight
stay in a hotel, motel, inn or dwelling unit is required to pay this tax.
The law did not grant an exemption to state or local government employees
who travel and lodge overnight.  Revenues generated from this tax will be
used by the Oregon Tourism Commission to promote tourism programs in
Oregon.
The Department of Revenue administers this program and has an information
page on the tax at:  http://www.dor.state.or.us/lodging.html
<http://www.dor.state.or.us/lodging.html> .

Therefore, hotels and motels can charge state employees a 1% lodging tax.
Please share this information with staff so they will know this tax is
legitimate and that the State is subject to the tax.

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