Transient Lodging Tax (TLT)

The City of Florence's Transient Lodging Tax (TLT), is a 4 percent tax charged on all short-term overnight stays in the city, including hotels and motels, campgrounds, retreat centers, RV parks, bed and breakfasts, and vacation rentals. These tax dollars are collected under the authority of the City’s Transient Lodging Tax Ordinance FCC 3-7, to be used for the promotion and development of tourism and visitor programs for Florence. The amount of tax dollars available for any given period, typically $250,000 annually, varies with the lodging occupancy rate.

City Transient Lodging Tax Administration

The State of Oregon serves as the transient room tax administrator for Florence. 

Transient lodging providers and transient lodging intermediaries must collect and remit the state transient lodging tax. The City also requires these entities to collect and remit a local transient lodging tax. Under the law, whoever collects payment for occupancy of the transient lodging ("transient lodging tax collector") is responsible for collecting and remitting the tax.

The State of Oregon administers its own transient lodging tax in addition to any local government tax.  It retains up to 2 percent of the collections to cover the cost of administering the program.

Each rental facility must file a return with the State of Oregon through Revenue Online.  Instructions for registering and filing for Revenue Online can be found here. A certificate of authority will be issued to the operator by the City of Florence.  This certificate must be displayed at the rental property.

Frequently Asked Questions

1.  Who must pay the tax?   Anyone who stays overnight in a temporary rental unit or space designed for occupancy.

2.  Who collects the tax?   Any owner, person and/or operator of a temporary rental unit or space is responsible for collecting the tax  at the time the fee for staying is paid.

3.  How much is the tax?   The tax rate is 9% (4% City of Florence/5% Lane County Lodging Tax).

4.  Who is exempt from paying TLT?  

• Those who spend 30 or more consecutive days at the same facility.
• Federal employees that are on Federal Government business.

5.  Do we also need a City of Florence Business License?

• Yes, please fill out the form and submit the fee to register your short-term or vacation rental with the City in addition to the State of Oregon TLT tax administration, Business Licenses Information.

Contact Information for TLT Program Administrator:

State of Oregon
State of Oregon Transient Lodging Tax Division

Ph: 503-945-8120
Fx: 503-947-2255

Email: SPA.help@oregon.gov