INSTRUCTIONS
General Information
Each operator is required to file a return and pay the tax monthly.
You must file a return even if there is no tax collected for the
reporting period. The room tax is imposed on each overnight stay
in a temporary dwelling unit designed for occupancy.
This remittance form is designed to be filled out electronically, then
printed and mailed together with payment. The online form will
automatically perform the appropriate calculations based on your
input. Alternatively, you may print a blank form and enter the
information manually. In either case, please review all
calculations for accuracy.
Due Date Your tax return and payment of the tax is due
monthly on or before the 15
th
for the preceding month.
Instructions
Line 1. Gross rent: Enter the gross rent received for occupancy
in temporary lodging for the month. "Rent" means the amount
paid or payable by an occupant for the occupancy of space in
temporary lodging. If a separate fee is charged for services,
goods or commodities and that fee is optional, that fee is not
included in rent. Rent includes all fees and assessments for the
privilege of occupancy (human and/or pets) for which payment
is not considered optional to the renter.
Line 2. Allowable exemptions:
2a. Rent paid for more than 30 consecutive calendar days.
2b. Rent collected from authorized Federal employees staying on
Federal business. The employee must provide an exemption
certificate from their employer and pay with a government
credit card, or the Federal agency must pay the facility directly.
2c. Rent from any transient lodging intermediaries who have
collected and remitted taxes on your behalf.
2d. Other exemptions. Please explain
Line 3. Total allowable exemptions: Sum of lines 2a through 2e.
Line 4. Taxable rent: Line 1 minus line 3. Taxable rent cannot be
less than zero.
Line 5. Tax rate: The applicable tax rate in the City of Hood
River eight percent (8%)
Line 6. Tax due: Line 4 multiplied by line 5.
Line 7. Excess tax collected: Enter excess tax collected, if any.
Line 8. Total tax collected: Line 6 plus line 7.
Line 9. Collection fee rate: Each operator is allowed to withhold
5% of the total tax due to cover the operator’s expenses for
collection and remittance of the tax.
Line 10. Collection fee: Line 8 multiplied by line 9. This will
lower the amount of total tax due.
Line 11. Net tax due: Line 8 minus line 10. Net tax due cannot be
less than zero.
Line 12. Penalties: A penalty of 10% of the amount in line 11 is
imposed if you mail your return and pay the tax after the due
date. If the return and payment of the tax is received two months
after the due date, you shall pay a second penalty of 15% of the
amount in line 11, in addition to the tax due and the first 10%
penalty imposed.
Line 13. Interest
: Interest is imposed if you mail your return
and
pay
the
tax
after
the
due date. The interest rate is 1% of the
amount in line 11 per month until the tax is paid in full, which
includes lines 11, 12, and 13.
Line 14. Previous balance: If there was a calculation error or
incorrect payment from a prior reporting period, an adjustment
can be entered as either a charge or credit.
Line 15. Total due: Sum of lines 11 through 14. Enter the
payment amount enclosed, and sign and date your return.
Payment Options
Mail completed remittance form together with payment to:
Finance Dept./TRT
City of Hood River
211 Second St.
Hood River OR 97031
MAKE CHECK OR MONEY ORDER PAYABLE TO CITY OF HOOD
RIVER. Please write your tax account number on the check or
money order. Do not attach payment to form. To pay by Visa or
MasterCard, contact our office. Credit card service fees apply.
Applicable Tax Codes:
Hood River Municipal Code Title 5 Chapter 9
Additional Information
Enter the most current mailing address and transient room
tax contact information on your return.
If the business closes or transfers ownership, a closing return
must be filed immediately and any tax due must be paid at
that time. No ownership change can be recorded until a
closing return has been filed.
Tax due is accepted by the City of Hood River only as agent of
the taxpayer and does not constitute payment until cleared.
The City of Hood River assumes no responsibility for loss in
transit.
Failure to submit your tax return and payment on time will
incur penalties and interest. Inaccurate returns submitted
timely may also incur penalties and interest.
Contact Information
Phone..........................................................................................541-387-5260
Email........................................................trtreturns@cityofhoodriver.com
Website..............................................................http://ci.hood-river.or.us/
or
E-Mail completed remittance form to:
TRTreturns@cityofhoodriver.com and log on to the City of
Hood River's homepage, choose the option "Pay Transient
Room Taxes" or call in your payments to (541) 387-5260
Credit & Debit Card payments incure a 3% fee
