Oregon s State Transient Lodging Tax Program Description, Revenue, and Characteristics of Taxpayers May 2012 Oregon Dept. of Revenue Research Section 150-604-005 (05-12)
Oregon s State Transient Lodging Tax Introduction This report describes Oregon s State Transient Lodging Tax. It contains a brief legislative history, a description of the lodging tax program, and statistical information for the number of lodging providers, taxable lodging sales, and lodging tax net receipts. In Oregon, nearly 100 cities and counties impose local lodging taxes which are independent of the state lodging tax described in this report. Details about local government lodging tax receipts are available from Dean Runyan Associates in the Oregon Travel Impacts study 1. Legislative History To fund the promotion of tourism, the 2003 Legislative Assembly (HB 2267) established a statewide transient lodging tax and the Oregon Tourism Commission. Transient lodging was defined as hotel, motel and inn dwelling units that are designed for temporary overnight human occupancy, and includes spaces designed for parking recreational vehicles during periods of human occupancy of those vehicles. The law required the Oregon Tourism Commission to use at least 80 percent of lodging tax net receipts to fund state tourism marketing programs and up to 15 percent to implement regional tourism marketing programs. The bill placed restrictions on any new or increased local government lodging tax imposed by cities and counties, requiring at least 70 percent of net revenue be used to fund tourism promotion or tourism-related facilities and allowing lodging providers to retain at least 5 percent of local transient lodging tax revenues. The state lodging tax went into effect on Jan. 1, 2004. To administer the tax, the Department of Revenue (DOR) established a program to manage the collection and tracking of lodging tax receipts, and the transfer of receipts to the Tourism Commission for distribution. The department required lodging providers to register, file quarterly lodging tax returns, and remit tax payments to satisfy the requirements of the law. In 2004, the Attorney General concluded that the lodging tax did not apply to certain types of lodging that the proponents may have intended. Specifically, the law did not subject vacation homes and other dwelling units rented for transient lodging, to the tax. The 2005 Legislative Assembly (HB 2197) subsequently expanded the definition of transient lodging to include these dwelling units used for temporary human occupancy. It also explicitly exempted certain other dwelling units, as described in the Exemptions section on page 3, from the tax. These legislative actions defined the basic structure of the lodging tax to be implemented by DOR through administrative rules and a general tax collection program including notification to lodging providers, registration of providers, establishment of filing requirements, and development of tax forms. See ORS 320.300 to 320.350 for statutes relating to transient lodging taxes and ORS 284.101 to 284.146 for statutes relating to the Oregon Tourism Commission. 1 Oregon Travel Impacts study is available at http://www.deanrunyan.com/doc_library/orimp.pdf. 1
Lodging Tax Program The lodging tax applies to "any consideration rendered for the sale, service or furnishing of transient lodging" at the rate of 1 percent. Transient lodging is defined as: Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units that are used for temporary human occupancy. Dwelling units that provide lodging for less than 30 days in a calendar year and lodgers who spend 30 consecutive days or more at the same facility are exempt from the state transient lodging tax. The tax applies only to lodging sales, and is not imposed upon optional services such as room service or pay-per-view movies. Lodging tax receipts are collected from lodging customers by providers and remitted to DOR on a quarterly basis. Providers retain 5 percent of the tax as reimbursement for the administrative burden of collection and record keeping. DOR retains up to 2 percent of collections to cover the cost of administering the program. The net lodging tax receipts are transferred to the Oregon Tourism Commission quarterly. The Oregon Tourism Commission uses the lodging tax net receipts to fund state and regional tourism marketing programs. The Tourism Commission established 10 lodging tax tourism regions covering the state. Lodging establishments are assigned one of these areas based on the physical location of the individual establishment (regardless of any central ownership). DOR financial reports of net lodging tax receipts by region are provided to the commission each month. The commission distributes revenue to regions in proportion to the amount of tax receipts collected in each region. Hence, recordkeeping and filing must be done at the level of the physical establishment (i.e., location-based as opposed to ownership-based) so that tax receipts can be attributed to the correct region. Registration and Filing Requirements Lodging providers 2 are required to register with DOR. The registration form requests information on the physical location of the provider's facility to determine its regional assignment. The registration also requests information concerning the number of lodging units, 2 Certain types of lodging are exempt as described in the Exemptions section on page 3. Providers of exempt lodging are not required to register. 2
ownership, accommodation type(s), and contact information. Providers only need to register with DOR once. Lodging providers are required to file a quarterly tax return in which gross receipts and nontaxable receipts are reported for lodging sales and the 1 percent tax on net taxable receipts is calculated. The tax is then reduced by 5 percent (administrative fee retained by providers) to arrive at net tax due. Lodging tax returns and payments are due to DOR by the last day of the month following the end of each calendar quarter (April 30, July 31, October 31, and January 31). Failure to file and pay in a timely manner results in penalty and interest. Separate returns are required for each region in cases where the same lodging provider has multiple facilities. Exemptions Certain types of lodging are exempt from the lodging tax. These providers operate facilities which are not generally associated with tourism. Exempt facilities and lodgers include the following: Health care facilities, hospitals, long-term care facilities, and residential care facilities licensed, registered, or certified by Oregon Department of Human Services Drug or alcohol abuse treatment facilities and mental health treatment facilities Dwelling units that provide lodging to the public for less than 30 days in a calendar year Example: A hunting lodge that is only open for a season shorter than 30 days Emergency temporary shelter funded by a government agency Nonprofit youth or church camps, nonprofit conference centers, or other nonprofit facilities Dwelling units leased or occupied by the same person for 30 consecutive days or more Dwelling units occupied by a Federal employee on federal business who pays for the lodging with a credit card billed directly to the government agency. Data Issues There are differences between registrations and returns that present reporting challenges. Approximately 400 lodging providers reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because these multiple type lodging providers only aggregate sales and tax receipts, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4, and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Descriptive Statistics Since the inception date of January 1, 2004, DOR has collected nearly $85 million through the lodging tax program. There were roughly 3,000 registered lodging providers that provided lodging for at least one quarter in 2011. The number of returns filed each quarter in 2011 varied between 2,500 and 2,800, depending on the season, a slight increase from the previous year. Lodging receipts grew steadily from inception to 2008, but dropped in 2009. Receipts grew slightly in both 2010 and 2011, with the 2011 total nearing the peak reached in 2008. A portion of the increase in 2006 can be attributed to the 2005 legislative changes which expanded the 3
definition of transient lodging to include vacation homes. Total net lodging tax receipts for stays in calendar year 2011 were $11.5 million as of March 30, 2012, a 4 percent increase from $11.1 million in 2010. Millions $14 $12 $10 State Lodging Tax Receipts by Year $8 $6 $4 $2 $0 2004 2005 2006 2007 2008 2009 2010 2011 Note: Returns and payments processed by March 30, 2012 Lodging sales exhibit a seasonal pattern peaking in July through September, referred to as quarter three (Q3) in the exhibit below. 5.0 State Lodging Tax Receipts by Quarter 4.0 $ Million 3.0 2.0 1.0 Q1 Q2 Q3 Q4 0.0 2004 2005 2006 2007 2008 2009 2010 2011 Year and Quarter 4
Accommodation Type In 2011, hotels and motels collected nearly $8.9 million in tax, which was 77 percent of the net lodging tax receipts. The relative shares of net lodging tax receipts by accommodation type have remained comparatively steady since inception. Percent of 2011 Lodging Tax Receipts by Accommodation Type Hotel Motel Multiple* Vacation Home Condominiums Inn Bed and Breakfast Campground 8% 5% 2% 2% 2% 1% 25% 52% RV Sites Lodge 1% 1% Cabins Other** 1% 0% 0% 10% 20% 30% 40% 50% 60% Note: Figures presented are from returns and payments processed by March 30, 2012 *Multiple represents providers with more than one accommodation type. Data limitations do not allow for a breakdown of providers with more than one accommodation type. **Other represents providers of duplex, guest ranch, hostel, houseboat, or townhomes. Region In 2011, the Portland Metro region was the source of 38 percent ($4.4 million) of the net lodging tax receipts, followed by the Willamette Valley region at 12 percent ($1.4 million). The three coast regions combined make up 23 percent ($2.7 million) of the net lodging receipts. The relative shares of net lodging tax receipts by region have remained steady since inception. Millions 2010 and 2011 Lodging Tax Receipts by Region 5.0 4.0 3.0 2.0 1.0 0.0 2010 Total 2011 Total 5
Data Tables The following tables provide annual lodging tax receipts and quarterly data about the number of lodging providers filing a return, the dollar amount of lodging sales, and the dollar amount of lodging tax receipts. The data tables are arranged in the following three categories: 1. Accommodation Type, 2. Region, and 3. County. 6
Oregon Statewide Lodging Summary Statistics Calendar Years 2004 Through 2011 by Accommodation Type List of Tables: 1.1 - Annual Lodging Tax Receipts by Accommodation Type 1.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by Accommodation Type 1.3 - Number of Lodging Providers by Accommodation Type 1.4 - Net Taxable Lodging Sales by Accommodation Type 1.5 - Lodging Tax Receipts by Accommodation Type 7
Table 1.1 - Annual Lodging Tax Receipts by Accommodation Type (dollars) Year Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 Multiple 2 Total 2004 162,893 35,409 101,985 204,872 4,250,493 174,765 49,273 2,690,594 123,480 43,625 7,609 516,092 8,361,090 2005 168,111 38,149 104,734 227,332 4,624,282 168,630 55,322 2,917,674 126,049 47,258 7,927 602,020 9,087,486 2006 188,460 56,236 154,464 279,221 5,061,617 178,350 62,409 3,265,963 130,233 423,941 14,747 905,156 10,720,797 2007 208,209 54,116 161,616 292,454 5,583,905 174,292 69,660 3,488,432 141,333 494,053 21,871 1,000,079 11,690,021 2008 217,919 63,669 158,816 289,457 5,806,368 164,250 72,846 3,245,049 121,761 527,383 24,862 1,025,907 11,718,287 2009 190,745 62,234 149,559 258,368 5,174,652 176,458 77,047 2,840,901 132,306 517,344 22,206 890,703 10,492,522 2010 195,177 67,529 195,053 271,354 5,631,167 228,110 75,755 2,873,126 134,090 550,499 27,848 835,467 11,085,176 2011 188,262 63,179 159,088 279,475 5,975,669 246,066 82,415 2,883,217 127,797 574,843 28,491 896,743 11,505,246 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. 2 Multiple represents approximately 400 lodging providers that reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because lodging providers are asked to report sales and tax receipts in total, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4 and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Table 1.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by Accommodation Type Percent Change Year to Year Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 Multiple 2 Total 2004 to 2005 2005 to 2006 2006 to 2007 2007 to 2008 2008 to 2009 3.2% 7.7% 2.7% 11.0% 8.8% -3.5% 12.3% 8.4% 2.1% 8.3% 4.2% 16.6% 8.7% 12.1% 47.4% 47.5% 22.8% 9.5% 5.8% 12.8% 11.9% 3.3% 797.1% 86.0% 50.4% 18.0% 10.5% -3.8% 4.6% 4.7% 10.3% -2.3% 11.6% 6.8% 8.5% 16.5% 48.3% 10.5% 9.0% 4.7% 17.7% -1.7% -1.0% 4.0% -5.8% 4.6% -7.0% -13.8% 6.7% 13.7% 2.6% 0.2% -12.5% -2.3% -5.8% -10.7% -10.9% 7.4% 5.8% -12.5% 8.7% -1.9% -10.7% -13.2% -10.5% 2009 to 2010 2.3% 8.5% 30.4% 5.0% 8.8% 29.3% -1.7% 1.1% 1.3% 6.4% 25.4% -6.2% 5.6% 2010 to 2011-3.5% -6.4% -18.4% 3.0% 6.1% 7.9% 8.8% 0.4% -4.7% 4.4% 2.3% 7.3% 3.8% 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. 2 Multiple represents approximately 400 lodging providers that reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because lodging providers are asked to report sales and tax receipts in total, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4 and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. 8
Table 1.3 - Number of Lodging Providers by Accommodation Type Quarter Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 2004 Q1 248 59 123 64 297 56 23 836 342 40 16 2004 Q2 269 81 173 64 308 59 32 856 398 42 20 2004 Q3 277 82 174 71 304 62 34 841 398 44 20 2004 Q4 261 75 188 72 303 58 33 827 375 47 17 2004 Avg. 264 74 165 68 303 59 31 840 378 43 18 2005 Q1 258 64 131 72 303 58 28 806 352 47 15 2005 Q2 273 80 229 75 308 58 37 817 414 50 17 2005 Q3 277 81 227 74 302 57 39 822 413 51 15 2005 Q4 263 73 175 76 306 54 33 801 372 52 16 2005 Avg. 268 75 191 74 305 57 34 812 388 50 16 2006 Q1 263 90 102 102 301 56 27 807 358 464 20 2006 Q2 288 113 135 111 300 58 38 806 402 534 29 2006 Q3 295 121 135 117 298 55 38 806 390 574 29 2006 Q4 276 116 119 118 295 55 34 798 364 564 25 2006 Avg. 281 110 123 112 299 56 34 804 379 534 26 2007 Q1 273 106 101 113 297 51 28 794 348 565 30 2007 Q2 301 137 131 121 307 53 40 799 384 616 37 2007 Q3 312 142 132 125 307 51 43 795 389 661 38 2007 Q4 301 135 123 116 315 51 40 784 363 614 37 2007 Avg. 297 130 122 119 307 52 38 793 371 614 36 2008 Q1 286 123 105 112 299 52 32 766 345 631 32 2008 Q2 311 153 134 121 309 54 45 778 382 691 42 2008 Q3 319 159 131 132 317 60 43 779 381 736 47 2008 Q4 289 144 120 122 315 57 38 767 359 669 38 2008 Avg. 301 145 123 122 310 56 40 773 367 682 40 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. Note: Approximately 400 lodging providers reported more than one accommodation type when they registered. Counts for every accommodation type indicated on registrations are included in this table. For that reason, totals are not provided as it would overstate the number of lodging providers in Oregon. 9
Table 1.3 - Number of Lodging Providers by Accommodation Type (cont.) Quarter Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 2009 Q1 272 140 108 127 309 55 34 749 334 666 40 2009 Q2 298 159 132 139 318 58 45 754 362 722 44 2009 Q3 300 162 134 139 322 59 46 750 364 765 44 2009 Q4 272 155 123 128 318 59 38 745 344 699 40 2009 Avg. 286 154 124 133 317 58 41 750 351 713 42 2010 Q1 250 134 104 132 310 58 31 733 324 706 46 2010 Q2 279 153 132 151 321 63 42 748 350 750 54 2010 Q3 276 162 134 163 319 62 46 743 356 802 55 2010 Q4 252 150 118 153 314 60 40 735 329 740 51 2010 Avg. 264 150 122 150 316 61 40 740 340 750 52 2011 Q1 238 133 109 149 320 59 32 719 315 728 48 2011 Q2 262 164 130 156 320 62 42 725 336 789 52 2011 Q3 274 163 129 165 321 64 43 718 335 825 52 2011 Q4 245 135 107 151 309 61 37 677 301 731 45 2011 Avg. 255 149 119 155 318 62 39 710 322 768 49 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. Note: Approximately 400 lodging providers reported more than one accommodation type when they registered. Counts for every accommodation type indicated on registrations are included in this table. For that reason, totals are not provided as it would overstate the number of lodging providers in Oregon. 10
Table 1.4 - Net Taxable Lodging Sales by Accommodation Type (thousands of dollars) Quarter Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 Multiple 2 Total 2004 Q1 2,189 381 1,447 3,833 87,053 2,931 235 47,954 7,263 141 1,367 1,190 155,983 2004 Q2 4,155 1,010 3,111 5,022 113,990 4,786 1,079 69,273 13,604 235 3,227 1,026 220,517 2004 Q3 6,744 1,856 4,646 8,664 147,911 7,303 2,767 104,864 24,584 284 6,506 1,485 317,613 2004 Q4 2,994 522 1,541 4,079 98,717 3,290 951 55,987 9,224 137 1,764 939 180,144 2004 Total 16,082 3,768 10,744 21,597 447,670 18,310 5,031 278,079 54,675 797 12,864 4,640 874,256 2005 Q1 2,486 325 1,407 4,082 92,793 2,588 385 52,055 1,360 899 133 7,721 166,234 2005 Q2 4,371 1,008 2,936 5,167 124,984 3,978 1,410 75,122 3,461 1,120 187 15,896 239,641 2005 Q3 7,212 2,060 4,900 9,587 160,334 7,047 2,907 113,222 6,576 1,814 329 27,864 343,851 2005 Q4 3,225 599 1,496 4,849 107,267 3,153 1,001 61,398 1,711 1,053 186 10,844 196,783 2005 Total 17,294 3,993 10,739 23,685 485,378 16,766 5,704 301,796 13,108 4,886 835 62,326 946,509 2006 Q1 2,573 490 1,881 5,206 103,943 2,884 660 58,294 1,234 5,355 175 11,879 194,573 2006 Q2 4,899 2,023 4,216 6,577 131,478 4,846 1,438 83,999 3,528 8,411 339 23,544 275,296 2006 Q3 8,317 2,537 7,813 11,410 181,771 7,468 3,261 124,891 6,605 22,365 797 43,171 420,406 2006 Q4 3,676 797 2,243 5,562 117,807 3,236 992 68,135 1,758 7,635 233 15,933 228,007 2006 Total 19,465 5,847 16,152 28,754 534,999 18,434 6,351 335,318 13,125 43,766 1,544 94,527 1,118,281 2007 Q1 2,887 592 1,952 5,525 112,492 3,008 556 63,587 1,324 6,672 189 13,749 212,532 2007 Q2 5,420 1,391 4,661 6,755 148,340 4,962 1,726 92,123 3,579 10,452 464 25,778 305,652 2007 Q3 9,204 2,849 7,889 12,203 196,397 6,575 3,682 135,633 7,186 25,790 1,320 48,045 456,772 2007 Q4 3,961 831 2,302 5,494 129,860 3,110 1,194 71,454 1,796 8,536 336 16,821 245,697 2007 Total 21,472 5,662 16,805 29,977 587,090 17,654 7,157 362,798 13,885 51,451 2,309 104,393 1,220,653 2008 Q1 3,050 854 2,054 5,848 122,451 3,067 788 62,539 1,219 7,361 283 15,465 224,979 2008 Q2 6,116 1,645 4,265 7,297 161,471 4,145 1,736 89,500 3,274 11,239 598 26,657 317,944 2008 Q3 9,736 3,260 8,064 12,468 204,098 7,323 3,812 126,855 6,382 27,980 1,295 50,265 461,539 2008 Q4 3,620 854 1,995 4,799 121,762 3,001 1,223 60,282 1,546 7,961 322 14,845 222,210 2008 Total 22,521 6,612 16,378 30,413 609,783 17,536 7,559 339,177 12,421 54,541 2,498 107,232 1,226,671 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. 2 Multiple represents approximately 400 lodging providers that reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because lodging providers are asked to report sales and tax receipts in total, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4 and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. 11
Table 1.4 - Net Taxable Lodging Sales by Accommodation Type (thousands of dollars) (cont.) Quarter Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 Multiple 2 Total 2009 Q1 2,028 599 2,086 4,864 106,535 2,711 692 52,809 1,332 6,908 272 12,942 193,778 2009 Q2 5,284 1,590 5,137 6,327 138,045 4,720 1,962 76,234 3,618 10,668 531 21,797 275,913 2009 Q3 9,013 3,343 7,781 11,243 179,868 7,613 4,083 112,364 7,133 28,078 1,176 44,634 416,328 2009 Q4 3,588 924 780 4,719 117,838 3,732 1,356 54,914 1,720 8,067 336 13,660 211,636 2009 Total 19,914 6,457 15,784 27,153 542,286 18,776 8,093 296,320 13,803 53,721 2,315 93,033 1,097,655 2010 Q1 2,448 694 2,384 5,126 114,763 3,318 758 51,860 1,370 7,622 319 10,874 201,538 2010 Q2 5,280 1,680 4,899 6,287 149,685 5,973 1,855 76,328 3,415 11,335 682 19,406 286,825 2010 Q3 8,840 3,580 11,285 11,618 197,535 9,773 4,076 114,664 7,472 29,037 1,403 44,732 444,015 2010 Q4 3,553 1,039 1,747 5,390 127,552 4,402 1,211 57,461 1,726 8,893 467 12,705 226,146 2010 Total 20,121 6,993 20,316 28,421 589,535 23,466 7,901 300,314 13,984 56,888 2,871 87,717 1,158,525 2011 Q1 2,372 706 1,072 5,021 119,987 3,682 825 52,406 1,235 8,188 405 11,628 207,527 2011 Q2 5,217 1,550 4,440 6,589 164,842 6,474 2,046 77,740 3,339 12,430 702 20,926 306,297 2011 Q3 8,948 3,446 9,417 12,436 212,154 10,914 4,361 116,068 7,151 31,752 1,404 47,439 465,489 2011 Q4 3,262 862 1,665 5,408 129,442 4,777 1,295 56,161 1,617 9,396 458 13,183 227,527 2011 Total 19,799 6,564 16,594 29,454 626,425 25,847 8,527 302,376 13,342 61,766 2,969 93,176 1,206,839 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. 2 Multiple represents approximately 400 lodging providers that reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because lodging providers are asked to report sales and tax receipts in total, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4 and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. 12
Table 1.5 - Lodging Tax Receipts by Accommodation Type (dollars) Quarter Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 Multiple 2 Total 2004 Q1 21,039 3,727 13,772 36,162 825,882 27,281 2,523 462,986 12,750 11,217 1,337 67,476 1,486,152 2004 Q2 42,690 9,410 29,604 47,748 1,084,499 45,924 10,663 672,684 30,971 9,627 2,264 127,250 2,113,333 2004 Q3 67,260 17,142 44,143 82,207 1,402,908 69,786 26,843 1,011,912 62,109 13,958 2,711 232,872 3,033,850 2004 Q4 31,904 5,131 14,466 38,755 937,205 31,775 9,244 543,012 17,651 8,823 1,298 88,494 1,727,756 2004 Total 162,893 35,409 101,985 204,872 4,250,493 174,765 49,273 2,690,594 123,480 43,625 7,609 516,092 8,361,090 2005 Q1 24,010 3,136 13,553 38,105 887,005 24,865 3,904 500,821 13,005 8,428 1,267 74,067 1,592,166 2005 Q2 42,685 9,645 28,694 51,954 1,189,854 45,294 13,590 726,806 33,328 10,575 1,769 153,655 2,307,848 2005 Q3 69,824 19,645 48,159 90,867 1,524,547 68,121 28,199 1,091,234 63,232 18,132 3,125 268,738 3,293,825 2005 Q4 31,592 5,723 14,328 46,406 1,022,876 30,349 9,628 598,813 16,483 10,123 1,766 105,560 1,893,648 2005 Total 168,111 38,149 104,734 227,332 4,624,282 168,630 55,322 2,917,674 126,049 47,258 7,927 602,020 9,087,486 2006 Q1 24,857 4,931 17,960 50,471 988,781 27,827 6,367 561,013 13,527 52,468 1,632 115,597 1,865,431 2006 Q2 47,680 19,255 40,318 63,858 1,251,929 47,124 13,821 840,189 35,771 81,968 3,277 224,715 2,669,906 2006 Q3 80,586 24,330 74,710 111,047 1,695,419 71,920 32,111 1,199,160 63,900 214,761 7,621 410,860 3,986,426 2006 Q4 35,336 7,719 21,475 53,845 1,125,489 31,479 10,109 665,601 17,035 74,744 2,217 153,984 2,199,034 2006 Total 188,460 56,236 154,464 279,221 5,061,617 178,350 62,409 3,265,963 130,233 423,941 14,747 905,156 10,720,797 2007 Q1 27,799 5,703 18,675 53,415 1,070,073 31,205 6,096 608,635 13,235 64,826 1,795 131,566 2,033,023 2007 Q2 52,946 13,361 44,899 65,813 1,410,585 47,320 16,587 884,833 34,688 100,373 4,442 247,684 2,923,532 2007 Q3 88,693 27,133 76,036 119,768 1,869,995 64,139 35,604 1,300,283 73,007 246,581 12,520 460,044 4,373,802 2007 Q4 38,771 7,919 22,005 53,458 1,233,253 31,628 11,374 694,682 20,404 82,272 3,114 160,785 2,359,665 2007 Total 208,209 54,116 161,616 292,454 5,583,905 174,292 69,660 3,488,432 141,333 494,053 21,871 1,000,079 11,690,021 2008 Q1 29,913 8,203 19,599 55,845 1,167,238 29,364 8,238 602,248 14,396 74,081 2,689 148,072 2,159,887 2008 Q2 59,096 15,920 41,196 69,366 1,536,135 38,816 16,629 859,307 31,369 107,564 6,195 254,872 3,036,464 2008 Q3 94,072 31,298 78,937 118,570 1,943,380 68,633 36,352 1,208,028 61,233 269,612 12,802 481,260 4,404,177 2008 Q4 34,837 8,248 19,084 45,676 1,159,615 27,437 11,627 575,465 14,763 76,127 3,175 141,704 2,117,759 2008 Total 217,919 63,669 158,816 289,457 5,806,368 164,250 72,846 3,245,049 121,761 527,383 24,862 1,025,907 11,718,287 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. 2 Multiple represents approximately 400 lodging providers that reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because lodging providers are asked to report sales and tax receipts in total, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4 and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. 13
Table 1.5 - Lodging Tax Receipts by Accommodation Type (dollars) (cont.) Quarter Bed and Breakfast Cabins Campground Condominiums Hotel Inn Lodge Motel RV Sites Vacation Home Other 1 Multiple 2 Total 2009 Q1 19,393 5,796 19,863 46,249 1,011,900 24,616 6,613 504,283 12,641 65,949 2,648 123,120 1,843,071 2009 Q2 50,762 15,396 48,871 60,139 1,312,226 44,168 18,832 731,699 34,638 102,459 5,119 209,184 2,633,494 2009 Q3 86,284 32,216 73,779 107,076 1,724,578 71,297 38,855 1,078,167 68,342 271,211 11,245 427,289 3,990,338 2009 Q4 34,306 8,826 7,046 44,902 1,125,948 36,377 12,746 526,751 16,684 77,725 3,195 131,110 2,025,619 2009 Total 190,745 62,234 149,559 258,368 5,174,652 176,458 77,047 2,840,901 132,306 517,344 22,206 890,703 10,492,522 2010 Q1 23,906 6,623 23,852 48,840 1,093,410 32,827 7,199 495,139 13,103 73,952 3,351 104,350 1,926,551 2010 Q2 51,343 16,310 46,585 60,265 1,440,855 57,722 17,702 732,594 32,724 109,805 6,661 185,547 2,758,111 2010 Q3 85,487 34,689 107,931 110,923 1,874,433 94,845 39,207 1,096,057 71,710 280,731 13,356 424,586 4,233,954 2010 Q4 34,441 9,907 16,686 51,326 1,222,469 42,716 11,648 549,336 16,553 86,013 4,481 120,984 2,166,560 2010 Total 195,177 67,529 195,053 271,354 5,631,167 228,110 75,755 2,873,126 134,090 550,499 27,848 835,467 11,085,176 2011 Q1 22,829 6,770 10,197 47,233 1,143,239 35,083 7,918 494,158 11,750 79,266 4,076 111,049 1,973,569 2011 Q2 49,561 14,826 42,352 62,665 1,585,294 61,541 19,577 741,328 32,245 118,550 6,708 198,776 2,933,424 2011 Q3 84,966 33,118 90,720 118,193 2,046,571 103,975 42,748 1,110,629 68,299 287,311 13,338 460,846 4,460,712 2011 Q4 30,905 8,465 15,819 51,384 1,200,565 45,467 12,173 537,103 15,503 89,716 4,369 126,071 2,137,541 2011 Total 188,262 63,179 159,088 279,475 5,975,669 246,066 82,415 2,883,217 127,797 574,843 28,491 896,743 11,505,246 1 Duplex, guest ranch, hostel, houseboat, or townhome accommodations. 2 Multiple represents approximately 400 lodging providers that reported more than one accommodation type when they registered. Table 1.3 provides counts for every accommodation type listed on these registration forms. However, because lodging providers are asked to report sales and tax receipts in total, it is not possible to break out the sales or tax by accommodation type for providers registered with more than one type of accommodation. Tables 1.1, 1.2, 1.4 and 1.5 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. 14
Oregon Statewide Lodging Summary Statistics Calendar Years 2004 Through 2011 by Region List of Tables: Table 2.1 - Annual Lodging Tax Receipts by Region Table 2.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by Region Table 2.3 - Number of Lodging Providers by Region Table 2.4 - Net Taxable Lodging Sales by Region Table 2.5 - Lodging Tax Receipts by Region 15
Table 2.1 - Annual Lodging Tax Receipts by Region (dollars) Year Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley Total 2004 632,301 845,071 285,804 710,650 304,764 3,048,886 391,231 98,702 988,954 1,054,728 8,361,090 2005 694,566 894,405 307,808 759,971 318,275 3,348,373 435,014 107,180 1,046,478 1,175,416 9,087,486 2006 983,443 1,126,750 373,103 998,098 350,809 3,791,856 501,073 122,780 1,146,969 1,325,916 10,720,797 2007 1,066,081 1,216,704 416,967 1,081,668 392,304 4,222,942 539,711 132,692 1,185,899 1,435,053 11,690,021 2008 1,027,509 1,175,732 430,534 1,081,599 400,132 4,372,583 516,251 118,149 1,124,195 1,471,605 11,718,287 2009 909,044 1,127,837 400,720 1,041,617 388,226 3,730,467 445,243 112,735 1,069,480 1,267,153 10,492,522 2010 964,193 1,151,058 429,174 1,078,593 397,871 4,006,366 476,891 120,765 1,106,723 1,353,543 11,085,176 2011 983,469 1,116,928 451,199 1,050,984 404,422 4,357,668 486,183 124,010 1,104,017 1,426,366 11,505,246 Table 2.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by Region Percent Change Year to Year Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley Total 2004 to 2005 2005 to 2006 2006 to 2007 2007 to 2008 2008 to 2009 2009 to 2010 2010 to 2011 9.8% 5.8% 7.7% 6.9% 4.4% 9.8% 11.2% 8.6% 5.8% 11.4% 8.7% 41.6% 26.0% 21.2% 31.3% 10.2% 13.2% 15.2% 14.6% 9.6% 12.8% 18.0% 8.4% 8.0% 11.8% 8.4% 11.8% 11.4% 7.7% 8.1% 3.4% 8.2% 9.0% -3.6% -3.4% 3.3% 0.0% 2.0% 3.5% -4.3% -11.0% -5.2% 2.5% 0.2% -11.5% -4.1% -6.9% -3.7% -3.0% -14.7% -13.8% -4.6% -4.9% -13.9% -10.5% 6.1% 2.1% 7.1% 3.5% 2.5% 7.4% 7.1% 7.1% 3.5% 6.8% 5.6% 2.0% -3.0% 5.1% -2.6% 1.6% 8.8% 1.9% 2.7% -0.2% 5.4% 3.8% 16
Table 2.3 - Number of Lodging Providers by Region Quarter Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley 2004 Q1 143 234 76 210 159 273 157 74 316 270 1,912 2004 Q2 165 241 83 223 183 276 159 84 358 285 2,057 2004 Q3 169 244 84 220 180 271 161 83 359 284 2,055 2004 Q4 183 236 78 215 168 270 151 75 341 288 2,005 2004 Avg. 165 239 80 217 173 273 157 79 344 282 2,007 2005 Q1 158 248 73 216 156 267 149 69 306 275 1,917 2005 Q2 197 254 81 218 176 268 151 77 350 326 2,098 2005 Q3 194 253 80 215 180 267 159 78 353 320 2,099 2005 Q4 170 242 80 209 169 271 148 72 333 283 1,977 2005 Avg. 180 249 79 215 170 268 152 74 336 301 2,023 2006 Q1 289 364 96 310 163 274 188 68 321 274 2,347 2006 Q2 330 381 104 339 183 268 202 76 355 287 2,525 2006 Q3 345 400 106 351 181 268 199 77 361 285 2,573 2006 Q4 315 392 111 343 171 265 199 71 337 278 2,482 2006 Avg. 320 384 104 336 175 269 197 73 344 281 2,482 2007 Q1 323 385 110 338 172 271 192 68 318 275 2,452 2007 Q2 352 408 118 362 191 274 202 75 350 292 2,624 2007 Q3 374 416 121 379 193 273 203 76 358 300 2,693 2007 Q4 341 401 125 357 178 279 194 73 346 295 2,589 2007 Avg. 348 403 119 359 184 274 198 73 343 291 2,590 2008 Q1 343 395 123 354 171 274 185 63 324 285 2,517 2008 Q2 371 413 128 381 188 285 201 73 364 308 2,712 2008 Q3 403 428 133 399 192 285 200 76 372 308 2,796 2008 Q4 345 407 126 383 174 285 197 72 349 290 2,628 2008 Avg. 366 411 128 379 181 282 196 71 352 298 2,663 Total 17
Table 2.3 - Number of Lodging Providers by Region (cont.) Quarter Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley 2009 Q1 343 406 127 373 164 287 191 59 315 290 2,555 2009 Q2 382 430 128 390 187 291 196 67 347 304 2,722 2009 Q3 413 434 129 396 194 289 197 66 351 306 2,775 2009 Q4 358 425 132 370 175 291 191 62 332 293 2,629 2009 Avg. 374 424 129 382 180 290 194 64 336 298 2,670 2010 Q1 357 427 130 368 162 289 185 58 308 280 2,564 2010 Q2 408 446 130 378 195 295 191 66 344 294 2,747 2010 Q3 425 459 135 401 190 299 198 64 343 301 2,815 2010 Q4 378 445 136 368 173 296 189 62 322 292 2,661 2010 Avg. 392 444 133 379 180 295 191 63 329 292 2,697 2011 Q1 373 444 132 352 160 296 181 60 294 293 2,585 2011 Q2 432 437 137 383 177 295 192 64 325 299 2,741 2011 Q3 447 442 142 393 190 293 189 63 326 309 2,794 2011 Q4 389 413 131 354 157 285 174 55 293 284 2,535 2011 Avg. 410 434 136 371 171 292 184 61 310 296 2,664 Total 18
Table 2.4 - Net Taxable Lodging Sales by Region (thousands of dollars) Quarter Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley 2004 Q1 10,995 14,724 5,250 10,397 5,304 65,495 5,729 1,555 15,087 21,447 155,983 2004 Q2 16,619 21,081 7,601 18,315 8,830 79,412 9,538 3,017 27,453 28,650 220,517 2004 Q3 27,175 37,727 11,801 34,125 11,602 97,432 17,854 3,920 40,460 35,518 317,613 2004 Q4 11,611 15,444 5,706 11,831 6,083 75,938 7,330 2,245 19,351 24,605 180,144 2004 Total 66,400 88,977 30,359 74,668 31,819 318,277 40,452 10,736 102,352 110,218 874,256 2005 Q1 10,445 16,183 5,078 11,559 5,624 69,858 6,048 1,635 16,247 23,556 166,234 2005 Q2 18,223 21,901 7,987 18,752 9,070 90,364 10,643 3,136 28,117 31,449 239,641 2005 Q3 30,082 38,789 12,055 36,617 12,169 107,624 20,315 4,012 42,711 39,477 343,851 2005 Q4 12,841 16,571 6,585 12,483 6,215 83,438 7,974 2,265 20,509 27,903 196,783 2005 Total 71,591 93,445 31,705 79,410 33,078 351,284 44,979 11,048 107,584 122,386 946,509 2006 Q1 15,352 18,708 7,269 13,588 5,924 81,472 6,694 1,758 17,226 26,583 194,573 2006 Q2 24,945 27,518 9,312 24,557 9,980 95,291 13,227 3,489 31,477 35,500 275,296 2006 Q3 44,752 50,938 14,340 50,044 13,341 127,398 23,201 4,462 46,626 45,302 420,406 2006 Q4 17,317 20,567 7,654 15,823 7,130 94,516 9,244 2,493 22,583 30,680 228,007 2006 Total 102,366 117,731 38,575 104,013 36,374 398,679 52,365 12,202 117,912 138,064 1,118,281 2007 Q1 16,248 20,448 7,378 14,746 6,339 89,783 7,446 2,050 18,403 29,692 212,532 2007 Q2 25,431 30,005 10,622 26,885 11,124 111,037 14,602 3,978 33,068 38,900 305,652 2007 Q3 50,795 55,702 16,219 53,549 15,463 137,723 25,106 4,935 48,980 48,301 456,772 2007 Q4 18,619 21,418 8,856 17,370 7,546 104,716 9,230 2,755 22,669 32,517 245,697 2007 Total 111,092 127,573 43,074 112,551 40,473 443,259 56,384 13,718 123,120 149,410 1,220,653 2008 Q1 16,854 20,047 8,878 15,995 6,770 97,190 7,561 1,889 18,697 31,099 224,979 2008 Q2 25,792 29,566 11,015 27,872 11,363 121,417 14,229 3,599 31,476 41,614 317,944 2008 Q3 49,648 54,293 16,702 54,573 15,575 144,661 24,139 4,317 47,147 50,483 461,539 2008 Q4 14,763 18,711 8,245 15,174 7,739 95,983 8,197 2,497 20,389 30,511 222,210 2008 Total 107,057 122,616 44,840 113,614 41,447 459,252 54,126 12,302 117,710 153,708 1,226,671 Total 19
Table 2.4 - Net Taxable Lodging Sales by Region (thousands of dollars) (cont.) Quarter Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley 2009 Q1 13,339 19,373 8,001 14,555 6,429 81,600 6,587 1,758 16,001 26,134 193,778 2009 Q2 21,825 27,509 10,262 25,703 11,722 96,731 11,415 3,619 30,797 36,330 275,913 2009 Q3 44,542 52,385 15,348 53,842 15,368 120,958 21,624 4,372 45,157 42,732 416,328 2009 Q4 14,802 18,094 8,259 14,762 7,155 91,695 6,944 2,054 20,044 27,827 211,636 2009 Total 94,508 117,362 41,870 108,862 40,674 390,985 46,570 11,804 111,999 133,023 1,097,655 2010 Q1 13,896 20,359 8,027 16,150 6,126 86,756 6,685 1,755 15,990 25,794 201,538 2010 Q2 22,676 26,959 10,693 25,810 11,241 104,419 11,589 3,529 31,922 37,988 286,825 2010 Q3 47,862 53,414 16,870 54,810 16,500 132,104 23,609 4,723 47,342 46,781 444,015 2010 Q4 16,041 19,062 9,327 15,547 7,737 96,099 8,089 2,592 20,811 30,843 226,146 2010 Total 100,474 119,794 44,916 112,318 41,604 419,378 49,973 12,599 116,064 141,406 1,158,525 2011 Q1 14,394 18,727 8,763 14,184 6,574 91,302 6,871 1,908 16,776 28,028 207,527 2011 Q2 23,574 27,124 11,635 25,590 11,897 118,217 12,285 3,971 31,179 40,824 306,297 2011 Q3 50,443 52,917 18,353 56,358 16,577 147,159 23,753 4,582 47,445 47,903 465,489 2011 Q4 16,089 18,371 8,711 14,983 7,382 99,790 8,091 2,519 20,542 31,048 227,527 2011 Total 104,500 117,140 47,461 111,115 42,430 456,468 51,001 12,980 115,942 147,803 1,206,839 Total 20
Table 2.5 - Lodging Tax Receipts by Region (dollars) Quarter Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley 2004 Q1 104,524 139,340 48,513 98,603 50,642 625,437 56,106 14,772 144,139 204,077 1,486,152 2004 Q2 158,264 201,889 71,375 174,315 84,566 762,957 92,508 27,016 265,546 274,897 2,113,333 2004 Q3 259,763 355,834 111,298 324,693 111,098 932,222 172,736 35,321 389,981 340,905 3,033,850 2004 Q4 109,750 148,007 54,619 113,040 58,458 728,269 69,882 21,594 189,289 234,848 1,727,756 2004 Total 632,301 845,071 285,804 710,650 304,764 3,048,886 391,231 98,702 988,954 1,054,728 8,361,090 2005 Q1 100,896 155,129 48,955 109,346 53,733 667,355 60,331 15,661 156,346 224,414 1,592,166 2005 Q2 178,219 209,200 77,144 179,481 86,630 860,880 103,203 30,632 280,635 301,826 2,307,848 2005 Q3 290,497 370,655 117,559 350,378 117,321 1,023,760 194,890 38,666 411,168 378,931 3,293,825 2005 Q4 124,955 159,422 64,150 120,766 60,592 796,377 76,590 22,221 198,330 270,245 1,893,648 2005 Total 694,566 894,405 307,808 759,971 318,275 3,348,373 435,014 107,180 1,046,478 1,175,416 9,087,486 2006 Q1 147,784 179,606 70,594 131,646 56,850 775,751 64,202 17,036 167,802 254,161 1,865,431 2006 Q2 239,924 263,909 89,197 236,108 95,678 939,713 127,081 34,273 304,114 339,910 2,669,906 2006 Q3 428,673 486,241 138,631 477,699 128,588 1,176,117 220,387 44,046 448,669 437,375 3,986,426 2006 Q4 167,062 196,995 74,682 152,645 69,694 900,275 89,403 27,425 226,384 294,469 2,199,034 2006 Total 983,443 1,126,750 373,103 998,098 350,809 3,791,856 501,073 122,780 1,146,969 1,325,916 10,720,797 2007 Q1 156,187 194,829 72,351 141,267 61,296 854,327 70,951 19,853 176,526 285,437 2,033,023 2007 Q2 245,159 283,443 102,547 256,730 108,121 1,056,176 140,246 38,689 319,204 373,217 2,923,532 2007 Q3 488,145 532,092 156,771 514,952 148,373 1,311,574 240,275 47,554 470,602 463,465 4,373,802 2007 Q4 176,590 206,341 85,297 168,720 74,514 1,000,866 88,239 26,596 219,567 312,934 2,359,665 2007 Total 1,066,081 1,216,704 416,967 1,081,668 392,304 4,222,942 539,711 132,692 1,185,899 1,435,053 11,690,021 2008 Q1 163,415 195,835 85,191 153,214 67,424 926,470 72,718 18,063 179,796 297,763 2,159,887 2008 Q2 246,596 282,072 105,857 266,364 109,105 1,158,394 135,746 34,566 299,975 397,789 3,036,464 2008 Q3 476,358 518,868 160,847 517,244 148,988 1,374,977 229,733 41,329 450,279 485,555 4,404,177 2008 Q4 141,140 178,957 78,638 144,777 74,615 912,742 78,054 24,192 194,146 290,498 2,117,759 2008 Total 1,027,509 1,175,732 430,534 1,081,599 400,132 4,372,583 516,251 118,149 1,124,195 1,471,605 11,718,287 Total 21
Table 2.5 - Lodging Tax Receipts by Region (dollars) (cont.) Quarter Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley 2009 Q1 127,241 184,415 76,462 138,579 61,401 775,370 62,124 16,735 152,525 248,219 1,843,071 2009 Q2 212,600 264,842 98,552 244,030 111,354 918,176 109,127 34,669 293,286 346,858 2,633,494 2009 Q3 427,158 503,718 146,364 515,814 146,922 1,163,816 207,391 41,753 431,448 405,956 3,990,338 2009 Q4 142,045 174,861 79,342 143,195 68,550 873,105 66,601 19,578 192,222 266,120 2,025,619 2009 Total 909,044 1,127,837 400,720 1,041,617 388,226 3,730,467 445,243 112,735 1,069,480 1,267,153 10,492,522 2010 Q1 133,441 196,001 76,663 156,328 58,655 824,186 64,256 16,747 152,881 247,394 1,926,551 2010 Q2 217,756 259,038 102,687 249,411 107,313 1,010,101 110,838 34,045 303,211 363,710 2,758,111 2010 Q3 459,957 512,696 160,843 522,731 157,882 1,250,791 224,260 45,115 451,967 447,714 4,233,954 2010 Q4 153,040 183,323 88,982 150,124 74,021 921,288 77,536 24,857 198,665 294,725 2,166,560 2010 Total 964,193 1,151,058 429,174 1,078,593 397,871 4,006,366 476,891 120,765 1,106,723 1,353,543 11,085,176 2011 Q1 137,068 178,809 83,588 136,594 62,808 863,766 65,525 18,430 161,200 265,779 1,973,569 2011 Q2 224,054 258,951 111,026 245,232 113,967 1,129,902 117,188 37,798 297,060 398,243 2,933,424 2011 Q3 467,106 503,528 174,599 529,026 157,584 1,444,544 226,425 43,530 452,050 462,320 4,460,712 2011 Q4 155,241 175,639 81,985 140,133 70,062 919,457 77,044 24,251 193,706 300,024 2,137,541 2011 Total 983,469 1,116,928 451,199 1,050,984 404,422 4,357,668 486,183 124,010 1,104,017 1,426,366 11,505,246 Total 22
Oregon Statewide Lodging Summary Statistics Calendar Years 2004 Through 2011 by County List of Tables: Table 3.1 - Annual Lodging Tax Receipts by County Table 3.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by County Table 3.3 - Number of Lodging Providers by County Table 3.4 - Net Taxable Lodging Sales by County Table 3.5 - Lodging Tax Receipts by County 23
Table 3.1 - Annual Lodging Tax Receipts by County (dollars) County 2004 2005 2006 2007 2008 2009 2010 2011 Baker 49,292 51,513 54,526 61,444 58,175 55,932 59,441 56,378 Benton 98,497 106,584 116,652 123,402 124,829 110,063 123,363 132,544 Clackamas 392,505 434,908 508,429 565,092 572,782 481,994 489,347 524,829 Clatsop 582,523 621,698 739,127 799,363 809,917 781,904 795,716 782,737 Columbia 20,014 20,942 26,955 28,935 25,317 23,604 21,209 12,245 Coos 229,523 272,410 324,891 349,315 339,990 271,205 306,667 317,247 Crook 21,755 21,537 36,262 39,579 37,826 34,856 42,428 44,827 Curry 161,708 162,604 176,182 190,396 176,260 174,039 170,224 168,936 Deschutes 571,011 632,151 891,106 968,400 932,173 818,776 867,263 887,208 Douglas 182,178 194,927 205,702 211,775 203,810 188,400 183,084 185,412 Gilliam and Sherman 1 13,585 14,249 13,747 16,443 18,244 19,758 18,790 15,538 Grant 13,282 11,508 11,436 13,017 11,508 12,348 13,760 11,610 Harney 26,541 28,114 34,314 37,314 32,892 28,636 28,455 29,372 Hood River 95,865 106,217 119,740 131,520 131,829 123,898 141,307 146,797 Jackson 513,151 543,015 574,181 613,766 582,474 562,696 594,410 588,123 Jefferson 31,546 32,356 45,771 46,210 45,417 42,730 43,951 43,488 Josephine 141,070 147,994 177,800 166,270 155,134 146,034 148,259 141,504 Klamath 186,184 198,060 227,380 236,085 222,126 213,000 217,564 224,101 Lake 13,335 15,646 19,486 21,229 17,670 18,963 20,163 20,443 Lane 566,823 625,261 696,095 748,507 785,116 662,321 693,551 728,393 Lincoln 726,479 766,011 993,462 1,070,569 1,036,483 994,560 1,016,614 987,903 Linn 72,685 84,150 97,599 106,410 106,844 85,685 91,455 95,038 Malheur 58,826 63,421 68,980 74,149 67,586 65,137 72,146 74,194 Marion 260,953 292,059 340,700 370,050 361,416 332,745 342,863 343,079 Morrow 16,930 17,494 19,245 20,961 24,681 20,468 21,698 25,505 Multnomah 2,349,366 2,576,386 2,898,392 3,229,250 3,369,296 2,931,946 3,148,474 3,394,894 Polk 11,421 11,904 12,848 13,232 12,695 11,114 11,831 12,022 Tillamook 128,127 138,273 258,971 282,305 271,682 259,713 282,877 268,247 Umatilla 127,336 140,596 151,765 175,103 180,799 177,552 182,963 198,522 Union 50,668 45,652 49,678 52,932 51,358 48,465 46,486 44,318 Wallowa 30,156 33,791 46,463 47,422 49,773 48,879 49,235 48,008 Wasco 63,593 68,859 80,768 95,613 100,304 101,536 101,804 96,764 Washington 491,858 535,510 620,276 685,243 695,761 541,096 603,261 710,474 Wheeler 2,483 2,424 3,104 3,645 3,842 2,956 3,697 2,447 Yamhill 59,822 69,265 78,765 95,073 102,276 99,513 130,820 142,099 Total All Counties 8,361,090 9,087,486 10,720,797 11,690,021 11,718,287 10,492,522 11,085,176 11,505,246 1 Values for Gilliam and Sherman are combined to avoid disclosure due to a small number of providers. 24
Table 3.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by County County 2004 to 2005 2005 to 2006 2006 to 2007 2007 to 2008 2008 to 2009 2009 to 2010 2010 to 2011 Baker 4.5% 5.9% 12.7% -5.3% -3.9% 6.3% -5.2% Benton 8.2% 9.4% 5.8% 1.2% -11.8% 12.1% 7.4% Clackamas 10.8% 16.9% 11.1% 1.4% -15.9% 1.5% 7.3% Clatsop 6.7% 18.9% 8.1% 1.3% -3.5% 1.8% -1.6% Columbia 4.6% 28.7% 7.3% -12.5% -6.8% -10.1% -42.3% Coos 18.7% 19.3% 7.5% -2.7% -20.2% 13.1% 3.4% Crook -1.0% 68.4% 9.1% -4.4% -7.9% 21.7% 5.7% Curry 0.6% 8.4% 8.1% -7.4% -1.3% -2.2% -0.8% Deschutes 10.7% 41.0% 8.7% -3.7% -12.2% 5.9% 2.3% Douglas 7.0% 5.5% 3.0% -3.8% -7.6% -2.8% 1.3% Gilliam and Sherman 1 4.9% -3.5% 19.6% 11.0% 8.3% -4.9% -17.3% Grant -13.4% -0.6% 13.8% -11.6% 7.3% 11.4% -15.6% Harney 5.9% 22.1% 8.7% -11.8% -12.9% -0.6% 3.2% Hood River 10.8% 12.7% 9.8% 0.2% -6.0% 14.1% 3.9% Jackson 5.8% 5.7% 6.9% -5.1% -3.4% 5.6% -1.1% Jefferson 2.6% 41.5% 1.0% -1.7% -5.9% 2.9% -1.1% Josephine 4.9% 20.1% -6.5% -6.7% -5.9% 1.5% -4.6% Klamath 6.4% 14.8% 3.8% -5.9% -4.1% 2.1% 3.0% Lake 17.3% 24.5% 8.9% -16.8% 7.3% 6.3% 1.4% Lane 10.3% 11.3% 7.5% 4.9% -15.6% 4.7% 5.0% Lincoln 5.4% 29.7% 7.8% -3.2% -4.0% 2.2% -2.8% Linn 15.8% 16.0% 9.0% 0.4% -19.8% 6.7% 3.9% Malheur 7.8% 8.8% 7.5% -8.9% -3.6% 10.8% 2.8% Marion 11.9% 16.7% 8.6% -2.3% -7.9% 3.0% 0.1% Morrow 3.3% 10.0% 8.9% 17.7% -17.1% 6.0% 17.5% Multnomah 9.7% 12.5% 11.4% 4.3% -13.0% 7.4% 7.8% Polk 4.2% 7.9% 3.0% -4.1% -12.5% 6.5% 1.6% Tillamook 7.9% 87.3% 9.0% -3.8% -4.4% 8.9% -5.2% Umatilla 10.4% 7.9% 15.4% 3.3% -1.8% 3.0% 8.5% Union -9.9% 8.8% 6.6% -3.0% -5.6% -4.1% -4.7% Wallowa 12.1% 37.5% 2.1% 5.0% -1.8% 0.7% -2.5% Wasco 8.3% 17.3% 18.4% 4.9% 1.2% 0.3% -5.0% Washington 8.9% 15.8% 10.5% 1.5% -22.2% 11.5% 17.8% Wheeler -2.4% 28.1% 17.4% 5.4% -23.1% 25.1% -33.8% Yamhill 15.8% 13.7% 20.7% 7.6% -2.7% 31.5% 8.6% Total All Counties 8.7% 18.0% 9.0% 0.2% -10.5% 5.6% 3.8% 1 Values for Gilliam and Sherman are combined to avoid disclosure due to a small number of providers. 25
Table 3.3 - Number of Lodging Providers by County 2004 2005 2006 2007 County Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 Avg. Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 Avg. Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 Avg. Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 Avg. Baker 35 42 40 36 38 33 40 40 35 37 33 39 36 36 36 36 39 41 38 39 Benton 25 27 27 25 26 24 26 25 25 25 24 27 27 25 26 24 25 28 25 26 Clackamas 81 81 79 77 80 77 77 76 78 77 92 90 94 99 94 103 106 108 110 107 Clatsop 135 143 144 139 140 140 139 136 131 137 165 181 184 173 176 170 180 184 174 177 Columbia 9 11 9 9 10 9 10 10 10 10 11 11 11 11 11 12 11 11 12 12 Coos 73 75 72 69 72 68 69 75 68 70 87 96 96 94 93 94 98 100 95 97 Crook 9 16 16 14 14 11 15 15 11 13 9 15 14 15 13 10 16 16 13 14 Curry 84 84 89 82 85 81 82 84 80 82 101 106 103 105 104 98 104 103 99 101 Deschutes 112 120 125 131 122 119 138 136 129 131 260 287 304 279 283 293 306 330 302 308 Douglas 94 96 95 93 95 93 100 99 94 97 93 94 95 89 93 91 97 98 93 95 Gilliam and Sherman 1 12 12 12 12 12 12 12 12 13 12 12 12 12 13 12 11 12 12 13 12 Grant 16 20 19 17 18 14 18 19 18 17 16 20 21 16 18 17 19 18 14 17 Harney 23 27 27 21 25 19 22 22 22 21 18 22 23 20 21 17 21 21 21 25 Hood River 28 31 32 30 30 25 30 29 29 27 31 39 38 36 36 33 40 38 38 30 Jackson 138 156 161 154 152 135 152 154 146 147 143 163 165 152 156 142 155 158 155 152 Jefferson 17 20 20 30 22 23 36 35 23 29 15 20 20 15 18 16 22 20 18 22 Josephine 52 58 58 53 55 50 59 60 54 56 52 58 60 53 56 50 61 61 59 55 Klamath 57 75 73 68 68 56 71 73 68 67 63 72 74 71 70 64 71 76 69 68 Lake 21 28 28 27 26 22 27 28 24 25 24 27 27 24 26 25 28 28 25 26 Lane 139 145 147 152 146 143 186 182 149 165 139 146 147 147 145 140 150 152 150 146 Lincoln 172 178 179 174 176 183 185 184 178 183 296 310 326 323 314 316 332 339 329 176 Linn 29 30 30 31 30 31 33 32 32 32 32 32 33 31 32 33 35 33 34 30 Malheur 30 29 28 27 29 28 28 28 26 28 26 27 27 27 27 26 26 27 27 29 Marion 60 61 61 60 61 58 64 62 60 61 61 63 60 58 61 61 62 63 60 61 Morrow 9 10 9 9 9 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 Multnomah 181 181 179 178 180 178 180 179 182 180 183 181 183 180 182 183 185 185 189 186 Polk 11 12 11 13 12 11 10 10 10 10 11 11 11 11 11 11 11 11 12 11 Tillamook 75 80 76 76 77 76 79 79 78 78 145 158 167 170 160 168 182 195 183 182 Umatilla 36 37 37 37 37 38 39 37 38 38 37 37 36 37 37 39 42 40 39 40 Union 18 19 18 19 19 15 15 17 17 16 17 17 17 17 17 18 20 18 18 19 Wallowa 22 31 33 26 28 23 32 34 27 29 28 37 38 31 34 30 38 40 33 35 Wasco 20 26 25 23 24 20 24 24 22 23 21 23 22 22 22 19 23 24 26 23 Washington 52 53 53 53 53 50 50 51 51 51 53 50 47 48 50 49 50 51 53 51 Wheeler 9 10 10 10 10 9 8 9 9 9 8 9 9 9 9 9 9 11 10 10 Yamhill 28 33 33 30 31 33 32 33 30 32 31 35 36 35 34 34 38 43 43 40 Total All Counties 1,912 2,057 2,055 2,005 2,007 1,917 2,098 2,099 1,977 2,023 2,347 2,525 2,573 2,482 2,482 2,452 2,624 2,693 2,589 2,590 1 Values for Gilliam and Sherman are combined to avoid disclosure due to a small number of providers. 26