Lodging Taxes

Lodging facilities (including a hotel, motel, inn, condominium, house, cabin, apartment, rooming house, public or private dormitory, public or private club and space in a mobile home park occupied for less than a 30 day period) operating within the city limits of Pendleton are required to obtain a business license and pay the annual business license tax, prior to starting a business.

Lodging facilities are required to collect a Lodging Room Tax (LRT) and a Tourism Promotion Assessment Charge (TPAC) from patrons. Effective January 1, 2023 the LRT rate for the City of Pendleton remains at 8% and the TPAC rate is increased to $4.00 per night per paid room of occupancy and $2.00 per night per paid space for mobile home or trailer park spaces. The LRT and TPAC tax is collected by all lodging facility owners located within Pendleton City limits. Effective January 1, 2023, lodging facilities in Pendleton will be required to submit both LRT and TPAC to the City of Pendleton. The State of Oregon is no longer collecting these taxes on our behalf. LRT and TPAC charges are due within 30 days following the end of each quarter. If payment is not received within 30 days from the end of each reporting period, penalties and interest can be imposed.

You may obtain LRT/TPAC forms at city hall or by selecting the applicable form below:

Reporting Periods 1/1/2023 - 3/31/2023 and subsequent periods

New lodging facilities or online travel companies should use the Lodging Facility Registration Form to register per Ordinance 2795

Payments can be made online, however a copy of the remittance form must still be emailed or mailed to our office. If you choose to email them form, please send it to laura.gauthier@ci.pendleton.or.us.