Transient Occupancy Tax

The City of Woodburn collects a nine percent (9%) Transient Occupancy Tax (TOT) which goes directly into the General Fund. Proceeds are used for support of tourism and general municipal services.

A transient is any individual who exercises occupancy for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.  Each transient shall pay a tax in the amount of nine percent (9%) of the rent charged by the operator (Proprietor of the hotel in any capacity).

These tax dollars are collected under the authority of the City's Transient Occupancy Tax Ordinance (No. 2057).  Lodging providers are responsible for collecting the tax, and may withhold ten percent (10%) of the collections to cover their costs of administration.

Remittance Form

On or before the fifteenth day of the month following each monthly collection, a return for the preceding monthly tax collections shall be filed with the Finance Department on one of the Transient Occupancy Tax Remittance Forms located below from the hotel and/or the intermediary.

Supporting Documents

Transient Occupancy Tax Form - Operator
Transient Occupancy Tax Form - Intermediary
Ordinance No. 2057
Oregon State Lodging Tax Link 

Submit Forms and Remittance to:

City of Woodburn
Attn: Finance Dept.
270 Montgomery St.
Woodburn, OR 97071