Lodging Room Tax

Tax Forms (PDF)
City of Pendleton LRT & TPAC Form

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. Please see the business license section of this page for more information.

Lodging facilities are required to collect a Lodging Room Tax (LRT) and a Tourism Promotion Assessment Charge (TPAC) from patrons. The LRT rate for the City of Pendleton is 8% and the TPAC rate is $1.50 per night per paid room of occupancy and $0.50 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 and is due to the City within 30 days following the close of each calendar quarter.

Lodging Room Tax forms are mailed out quarterly to the current lodging facility owners on file. You may also obtain transient room tax forms at city hall or by downloading the Lodging Room Tax form in PDF format.

New lodging facilities or online travel companies should use THIS FORM to register per Ordinance 2795.