Pay 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. As an operator, you collect the tax at the time that payment is made for the overnight stay, then make tax payments to the City on or before the last day of the month. View more information about TOT and who is required to pay.

​Monthly reporting

Each month, lodging operators shall complete a transient occupancy tax return. The form will calculate the tax owed based on the figures you enter. You use data from the preceding month on the form. For example, if you are completing a form in November, you would use figures for rental activity in October on the form.

Submit the form and payment

  1. Complete the monthly reporting form.

  2. Sign the form.

  3. Submit the form and payment together no later than the due date. You are required to file a monthly reporting form every month, including months with no rental activity, to avoid penalties.

Late filing and payment 

Both your payment and return must be received in the Finance office by 5:00 p.m. on the last day of the month. If it is received after the due date for any reason, it is delinquent and you will be assessed a 10% penalty plus interest. If the due date falls on a weekend or City holiday, submit your form and payment in advance to avoid being late. If you mail your form and payment, it must arrive to Finance before the due date to be considered on time. A postmark is not considered the date of delivery.

Payment options​

If you are a lodging operator, you can make a tax payment to the City of Salem by mail, by drop box, or in person. If you want to make a same-day payment, you must pay in person at the City’s Finance Office in Room 230 at the Civic Center.

  • Mail or in person: Mail or hand-deliver your check to:

    • City of Salem Finance Office
      555 Liberty ST SE RM 230
      Salem OR 97301

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

    • 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
    • At the West Salem Library, 395 Glen Creek Road NW

​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

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

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: