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
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.
|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|