Business Taxes and Fees

Business Personal Property

Requires annual filing. One–third payment is due by November 15. If fully paid by November 15, a 3 percent discount is allowed.

Photo courtesy of Lois Miller

Corporations doing or authorized to do business in Oregon pay excise tax. Corporations not doing or authorized to do business, but having income from an Oregon source, pay income tax. For more information contact the Oregon Department of Revenue, 955 Center St., NE, Salem, OR 97301, 503.378.4988

Unemployment Insurance

Employers pay this. For 2002, new employers are assigned a fixed rate of 3 percent of taxable wage base. Tax rates for existing employers are based on employers' experience and range from 1 percent to 5.4 percent of taxable wage base. Taxes are paid quarterly and are due by the end of the month following the quarter. In 2002, the tax is paid on the first $25,000 of wages paid to each employee. The rate schedule in effect depends on the balance in the Trust Fund as of August 31 each year and the amount of revenue needed to maintain the balance at a level adequate to pay benefits. For more information contact the Oregon Employment Department, 875 Union St., NE, Salem, OR 97301, 503.947.1488

Source: Oregon Department of Revenue, “A Summary of Taxes,” January 2002; County information–County Assessor’s Office

Transient Lodging Tax  (TLT)

Transient lodging facilities, such as motels, bed and breakfasts and vacation rentals charge guests 7% of the lodging charges. 6% is due to the City quarterly, and 1% to the state, also quarterly.

Download the TLT Registration form.

Download the TLT Quarterly Report form.

The funds sent to the City are used both for City facilities, and to fund TLT grants.