Pay Transient Occupancy Tax

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​The Transient Occupancy Tax (TOT) is a tax for those renting housing accommodations for less than 30 days in the City of Salem. As an operator, you collect the tax at the time that payment is made for the overnight stay, then you make tax payments to the City on or before the last day of the month after the stay has occurred. Learn more about the TOT and who is required to pay.

​Monthly reporting

Each month, operators shall submit a TOT return for rental activity from preceding month and pay their TOT for that  period. For example, on or before November 30th, Operators have to report October rental activity and submit their TOT payment.

Payment and return filing options

If you are a lodging operator, you can make a tax payment to the City of Salem by electronic payment, mail, drop box, or in person.

Electronic Submittals-Launching August 2019

Operators will be able to submit their monthly returns and make payments for TOT online beginning August 1, 2019 for activity in July 2019.

To get started, you can use your eGov account username and password to log in to the PAC Portal.  (eGov = City of Salem utility billing, Parks and Rec, Center 50+). 

If you do not have an eGov account, register here.  When registering, be sure to use the email address associated with your TOT registration.

Step by Step instruction to login/sign up and TOT Folder number (in the new payment system) have been sent to operators via the email address associated with your account.  If you are a new operator, or have lost this information, please contact City of Salem Finance Department (contact information found to the right).

The portal will automatically calculate the TOT due (after deducting exemptions and Operator's Administration fee) including any penalties/interest an operator may owe.  Credit cards and debit cards from Visa and MasterCard are accepted as well as ACH. The portal will act both as a place to view past submittals and  payments.

Mail or hand deliver your return and payment to:

City of Salem Finance Office
555 Liberty St SE, RM 230
Salem, OR 97301

Drop box:

You can drop off your return and payment at a secure drop box, but you should always allow three business days to process the payment. Drop box payments are collected once a day in the early morning. Drop boxes are located at the following Salem addresses:

  • On the 500 block of Commercial Street at the bus turn out between Salem City Hall and the Salem Library
  • In front of the City's Finance Office (555 Liberty Street SE, Room 230)
  • At the West Salem Library, 395 Glen Creek Road NW

Late filing and payment 

Payment and returns are due to the City on the last day of the month following the month the tax was collected. If an operator chooses to submit electronically, this means that a submittal will not be considered late if done on a Saturday, Sunday or federal holiday when the City Offices are otherwise closed.

If an operator chooses to submit via the traditional paper form and pay in person/the mail, or submit report through PAC Portal but and pay in person/the mail, please note that the reporting and payments are due the last business day of the month to insure that the payment is processed before the month is over and hence penalties/interest are not assessed.

 

TOT CalculationsRates
City of Salem Transient Occupancy Tax (TOT)9% of Taxable rent
Rebate rate for Operators Administrative Fee per SRC 37.1508 5%: Operator Administrative Fee (less from TOT amount)
First penalty if tax is paid after due date (> 30 days) 10% of TOT due
Interest on tax due per month if tax is paid after the due date 1% of TOT due per month
Second penalty if tax is paid after due date (> 60 days) 25% of TOT due

​Forms

Operator Monthly Reporting Form (fillable)
Operator Monthly Reporting Form (blank)
Operator Registration Form
Disaster Relief Exemption Form
Government Exemption Form
Refund or Credit Claim Form

​Audits

If you pay transient occupancy tax, you may be subject to an audit. If you are selected for an audit, you will be notified by the City of Salem by letter. If you have received an audit notice, you must schedule an appointment with the City of Salem Finance Division before the deadline indicated on the notice.

Contact us

FinanceAccounts Receivable
Monday–Friday
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
Phone: 

​To learn more about the transient occupancy tax, see Chapter 9, Section 56 of the City Charter and Salem Revised Code 37.080.