Frequently asked questions occupancy taxes the city of portland, oregon gas nozzle icon

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• Line 2: Rent by Month: Amount of rents received that are paid on a monthly basis, or those guests who stayed, and paid, for more than thirty (30) consecutive days. You can only deduct amounts for which you have documentation and have not collected any gas works park events tax. If you collected and retained the tax, you must remit it to the City. Deductions that cannot be supported with documentation will be disallowed and the operator will owe the tax.

• Line 3: Government Exemptions: Amount of FEDERAL Government exemptions plus American Red Cross exemptions or Amtrak exemptions. You must be able to support this amount with copies of official government certificates. Red Cross and Amtrak exemptions must also be supported with verification. Deductions that cannot be supported with documentation will be disallowed and the operator will owe the tax. Go to qualifying federal gas 87 89 93 employees

• Line 4: Uncollectible Taxable Rent: Any rent that became uncollectible (due to NSF check or invalid charge card) may be deducted from Gross Rents only if the amount was originally included in Gross Rents. You can only deduct amounts for which you have documentation and have not collected any tax u gas station. Only actual bad debts make be taken as a deduction. No allowances or estimates are acceptable. Deductions that cannot be supported with documentation will be disallowed and the operator will owe the tax.

• Line 5: Other Deductions: If you accept emergency housing vouchers, the rent is deducted here. Vouchers must be paid directly with government assistance funds. In order to support your deduction, you must keep a copy of all vouchers. Deductions that cannot be supported with documentation will be disallowed and the operator will owe the tax.

“All amounts of such taxes collected by any operator are due and payable to the Tax Administrator on the 15th day of the following month for the preceding 3 months; and are delinquent on the last day of the month in which they are due. If the last day of the month falls on a holiday or weekend, amounts are delinquent on the first business day that follows.” PCC 6.04.070 A

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Yes. The City of Portland Revenue Division is reviewing the changes to the State of Oregon Transient Lodging Tax law regarding the new reporting requirements for Online Travel Companies (OTC). Operators will be notified of changes to the City’s Transient Lodging Tax (TLT) reporting requirements and will be issued new reporting forms to accommodate any changes.

Effective for the third quarter 2015, operators who take reservations from OTC’s will begin to report OTC rents as an Allowable Deduction if the taxes are being directly remitted to the Revenue Division by the OTC’s. As a result, operators are required to keep a monthly maharashtra electricity e bill payment schedule detailing the gross rents being claimed by each separate OTC, beginning July 1, 2015. This monthly schedule must be attached to the Transient Lodging Tax report each reporting period.

As a reminder, the 2% Portland Tourism Improvement District (TID) Assessment is an assessment on the hotel, not the guest. Requirements regarding the TID assessment are not affected by the change in Oregon law. OTC rents are not gas stoichiometry calculator an Allowable Deduction for the purposes of calculating the TID assessment. New reporting forms will allow operators to correctly calculate the TID based upon Gross Rents (including OTC rents) less Other Allowable Deductions.

If you rent space exclusively through the Airbnb platform, then you are required to register with the Transient Lodging Tax program. Please visit our website to access the TL Registration form at: www.portlandoregon.gov/revenue/article/34924. For months booked entirely through Airbnb, you are not required to submit us electricity hertz Transient Lodging Tax reports to the City.

If you rent space through Airbnb and any other reservation platform, then you are required to both register with the Transient Lodging Tax program and to collect, report and remit Transient Lodging taxes to the city on a quarterly basis. You will be remitting the Transient Lodging taxes collected on the reservations made using other reservation platforms. Note: Airbnb rents are deducted on line 5 (Other Allowable Deductions) of the quarterly reporting form. Please visit our website to access the TL Quarterly Reporting form at: https://www.portlandoregon.gov/revenue/29560.

Booking Agents, as defined in PCC 6.04.010 D, and Online Travel Companies (as of July 1, 2015) are required to report and remit TL taxes to the Revenue Division on a monthly gas meter car basis. The monthly reporting schedule is provided on the reverse side of the new Online Travel Company (OTC) / Booking Agent Monthly Reporting Form. If you are uncertain gas constant in atm as to whether you are considered to be a Booking Agent by the City of Portland, please contact our office at 503-865-2857.

You are required to register with the Transient Lodging Tax program. You must begin collecting and remitting Transient Lodging taxes as of July 1, 2014. Note: Airbnb rents are only deductible beginning with the third quarter of 2014. Airbnb is not an allowable deduction before the third quarter of 2014. Please visit our website to access the TL Quarterly Reporting form at: https://www.portlandoregon.gov/revenue/29560.