What is the Transient Occupancy Tax?


The Transient Occupancy Tax (TOT) is a tax for those renting housing accommodations for less than 30 days in the City of Salem. The lodging operator collects the TOT and then makes the tax payment to the City of Salem. [Salem Revised Code (SRC) Chapter 37]

Who is required to pay TOT?

If you operate a property located within the City of Salem and it is rented for less than 30 days (even if it is only one weekend a year), you are responsible for registering, collecting, and remitting to the City the TOT funds. The tax is 9 percent of total gross rents. The total gross rents include all non-refundable costs at the time of booking, such as cleaning fees, pet fees, etc.

TOT is charged to travelers when renting accommodations (a room, rooms, entire homes, or other living space) in a hotel, inn, motel, short-term rental, accessory short-term rental, or other lodging unless the stay is for a period of 30 days or more.

Examples include, but are not limited to:

  • Hotels/motels
  • Short-term rentals and accessory short-term rentals
    • Bed and breakfast
    • Vacation rental (owner/operator does not live at home)
    • Home stay (owner/operator lives at home)
  • Other lodging
    • Camping sites
    • Space at a campground or recreational vehicle park

The tax is required to be paid to the operator of the transient occupancy facility at the time the rent is paid. It is the operator’s responsibility to send the TOT funds and the monthly reporting form to the City.

Each month the operator or intermediary shall complete and remit the TOT forms along with the tax payment. [SRC 37.080]

How are the funds dispersed?

TOT revenue is deposited into the Cultural and Tourism Fund. It is distributed for use as permitted by the City Charter.

What is a transient lodging intermediary?

The law defines a transient lodging intermediary as a person or business, other than a transient lodging provider, that facilitates the rental sale, charges for the occupancy of transient lodging, and collects payment from the customer.

Examples of intermediaries include, but are not limited to:

  • Online travel companies
  • Travel agents
  • Tour outfitter companies

Additional information

Salem Convention Center

© 2014 Ron Cooper

​Required forms

Hotel/Motel and Intermediary Monthly Return Form (fillable)
Short Term Rental Monthly Return Form (fillable)
General Monthly Reporting Form (blank)
Operator Registration Form
Disaster Relief Exemption Form
Government Exemption Form
Refund or Credit Claim Form

Contact us

FinanceAccounts Receivable
7:30 a.m.–5:00 p.m. (payment counter)
8:00 a.m.–5:00 p.m. (phone)
555 Liberty St SE RM 230
Salem OR 97301