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Finance Division 

The Finance Division provides central accounting services for all City departments, the Salem Housing Authority, Urban Renewal Agency, and the Downtown Parking District. Services include management and project accounting, treasury management, cashiering, accounts receivable, accounts payable, payroll, and other fiduciary responsibilities.  

  • Management and project accounting responsibilities primarily consist of financial reporting, and cost/grant accounting. These two sections are responsible for the preparation of monthly internal financial reports, and preparation of the Comprehensive Annual Financial Report (CAFR), Comprehensive Unit Financial Reports (CUFR) and applicable federal and state reports (i.e. single audit report).

  • Treasury Management responsibilities primarily consist of administration of banking services, investment of City funds, debt administration, and financial research.

  • Cashiering responsibilities primarily consist of processing over the counter and mail-in  payments for water and sewer bills, parking tickets and other City billings.

  • Accounts payable, accounts receivable and payroll responsibilities primarily consist of the centralized processing of the accounts payable, accounts receivable and payroll for all City departments and the Salem Housing Authority.

  • Other fiduciary responsibilities consist of the coordination of franchise fee administration, utility rate setting, fee studies, property liens, and the Capital Improvement Program

  • City Lien Search/Payoff on City Lien. To request a lien search or payoff calculation, please complete the Lien Search/Payoff Request Form and fax it to (503) 588-6251.

    Title and mortgage companies may obtain City lien and payoff information online through the Conduits system. To obtain access to Conduits, contact Net Assets Corporation at (541) 485-8876 or Prior to access approval, users will be required to accept all terms of use and agree to pay the City of Salem for all searches performed.

  • Transient Occupancy Tax. An updated Transient Occupancy Tax Remittance Return Form is now available in PDF. Printed forms must be submitted with your remittance by the 15th of each month. (SRC 37.080). For your convenience an auto-calculating form is also available. 

Announcement: Transient Occupancy Tax Changes
          Salem Transient Lodging Operators:

As of July 1, 2015, the State of Oregon requires transient lodging intermediaries or online travel companies  (such as Orbitz, Priceline or Airbnb) that sell and collect fees on your behalf using the “merchant model” for reservations to collect, remit, and report the state and local lodging taxes due.

Please be aware that the state tax law changes will not impact the way you collect, report, and remit City of Salem Transient Occupancy (TOT) taxes attributable to direct fees your establishment charges a customer that are not covered by the reservation made through an intermediary or online travel company.

What you need to do:

If your lodging facility sells accommodations to lodging intermediaries or online travel companies, continue to report the income received from these transactions on the City of Salem Monthly Occupancy Tax Remittance Return as part of the “gross rent for the month” amount.

The City of Salem will be revising and re-issuing the TOT tax return form along with instructions for completing the return. The revised form will be available in the next 4 weeks for your use in filing the July tax return by the due date. The tax return form will include a new line to subtract income from lodging intermediaries or online travel companies before calculating your TOT collections for the month. The form will also include an additional page for you to report rent receipts from individual lodging intermediaries and online travel companies. To accurately report these transactions on your tax return it will be important that you maintain records on each company you sell accommodations to.

Watch for the updated form on our website at:

If you have any questions, or need additional information, please contact Marissa Farr at (503) 588-6107 or


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