Oregon s State Transient Lodging Tax

Oregon s State Transient Lodging Tax Program Description, Revenue, and Characteristics of Taxpayers Calendar Years 2004-2013 150-604-005 (Rev. 4-14)

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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 describing the number of lodging providers, taxable lodging sales, and lodging tax net receipts. In Oregon, roughly 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 which prepares the Oregon Travel Impacts report on behalf of the Oregon Tourism Commission. 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. For new or increased local government lodging taxes imposed by cities and/or counties, the law required 70 percent of net revenue to be used to fund tourism promotion or tourism related facilities. The law also required that new or increased local lodging taxes allow for at least 5 percent of tax revenues to be retained by lodging providers to cover tax collection administrative costs. The state lodging tax went into effect on January 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. DOR 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 interpreted the lodging tax establishing law to not apply to certain types of lodging that the proponents may have intended. 2 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 1 Oregon Travel Impacts report is available at http://www.deanrunyan.com/doc_library/orimp.pdf. 2 The bill s language applied the lodging tax to dwellings designed for temporary overnight human occupancy. The attorney general s office concluded that this did not apply to vacation rentals such as houses or condos because they were not specifically designed for temporary use. Oregon Department of Revenue, Research Section 1

lodging providers, registration of providers, establishment of filing requirements, and development of tax forms. The 2013 Legislative Assembly (HB 2656) enhanced the administration and enforcement of existing law governing transient lodging taxes. Legislative changes required transient lodging providers and transient lodging intermediaries 3 to collect and remit taxes computed on the retail price, including all charges other than taxes, paid by the customer for occupancy of transient lodging. These legislative changes became effective on October 7, 2013. More detailed information describing the recent legislative changes is available at http://www.oregon.gov/dor/bus/pages/lodging.aspx. 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. 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 in room entertainment. Lodging tax receipts are collected from lodging customers by providers or transient lodging intermediaries and remitted to DOR on a quarterly basis. Providers and intermediaries 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. 3 ORS 320.300(12) defines transient lodging intermediary as a person other than a transient lodging provider that facilitates the retail sale of transient lodging and charges for occupancy of the transient lodging. ORS 320.300(13) defines transient lodging provider as a person that furnishes transient lodging. Oregon Department of Revenue, Research Section 2

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 by the providers 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 and intermediaries 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. Transient lodging intermediaries are required to register for each region that they facilitate the retail sale of transient lodging within. The registration also requests information concerning the number of lodging units, 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 4 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 and not required to register with DOR. These providers operate facilities which are not generally associated with tourism or the lodgers occupying the facility are doing so in a manner not generally associated with tourism. Exempt facilities 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 4 Non taxable receipts include such things as long-term or monthly rentals and federal employees on federal business. Oregon Department of Revenue, Research Section 3

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 challenges when reporting by accommodation type. Approximately 350 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 report 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. In response to recent legislative changes to the program, HB 2656 (2013), adjustments were made to the registration form submitted to DOR. The number of accommodation types available for self identification purposes was condensed along with the addition of a new category, transient lodging intermediaries. For consistency, accommodations that were originally registered under one of the no longer used accommodation types have been categorized to fit within one of the remaining types. This change in categorization is reflected in the values presented in Tables 1.1 1.4. Current and past year values are reported using the new categorization method which causes certain values to not match with previous lodging tax publications. The chart to the right depicts the accommodation types that are no longer used, and which existing accommodation types absorbed the lodging accommodations previously categorized in the discontinued types. Categorization of Accommodation Types Prior Accommodation Type Current Accommodation Type RV Site Campground/RV Site Hostel Hotel Guest Ranch Motel Inn Motel Lodge Motel Houseboat Other Cabin Vacation Home Condominium Vacation Home Duplex Vacation Home Oregon Department of Revenue, Research Section 4

Descriptive Statistics Since the inception date of January 1, 2004, DOR has collected approximately $111 million through the lodging tax program. There were roughly 3,200 registered lodging providers that provided lodging for at least one quarter in 2013. The number of returns filed each quarter in 2013 varied between 2,700 and 3,000 depending on the season, a slight increase from the previous year. Lodging receipts grew steadily through 2007, but dropped in 2009. Beginning in 2010, growth in receipts returned with 2013 receipts representing the highest year on record since inception of the tax in 2004. A portion of the increase in 2006 can be attributed to the 2005 legislative changes which expanded the definition of transient lodging to include vacation homes. Total net lodging tax receipts for stays in calendar year 2013 were $13.5 million, a 7.6 percent increase from $12.6 million in 2012. Millions $14 $12 $10 $8 $6 $4 $2 $0 State Lodging Tax Receipts by Calendar Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Lodging receipts follow a seasonal pattern peaking in July through September, referred to as quarter three (Q3) in the exhibit below. $6 State Lodging Tax Receipts by Quarter $5 Millions $4 $3 $2 $1 Q1 Q2 Q3 Q4 $0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Calendar Year and Quarter Oregon Department of Revenue, Research Section 5

Accommodation Type In 2013, hotels and motels collected nearly $10.8 million in tax, which was 80 percent of net lodging tax receipts. The relative shares of net lodging tax receipts by accommodation type have remained comparatively steady since program inception. 5 Percent of 2013 Lodging Tax Receipts by Accommodation Type 10% 20% 30% 40% 50% 60% Hotel 54% Motel 26% Vacation Home 9% Multiple* Campgrounds & RV Sites Bed & Breakfast Other** 6% 3% 2% 0.2% *"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. **Transient Lodging Intermediaries are included in the Other category. Region In 2013, the Portland Metro region was the source of 40 percent ($5.4 million) of the net lodging tax receipts, followed by the Willamette Valley region at 12 percent ($1.7 million). The three coast regions combined make up 22 percent ($3.0 million) of net lodging receipts. The relative shares of net lodging tax receipts by region have remained relatively steady since program inception. Millions $6 $5 $4 $3 $2 $1 $0 Calendar Year 2012 and 2013 Lodging Tax Receipts by Region 2012 Total 2013 Total 5 Recent variation that appears in the chart exists due to the accommodation type changes made to program registration as described on page 4. Oregon Department of Revenue, Research Section 6

Data Tables The following tables provide annual lodging tax receipts data about the number of lodging providers filing a return, the dollar amount of lodging sales, and the dollar amount of lodging tax receipts. Tables presenting quarterly data are available in the Appendix portion of this report. The data tables are arranged in the following three categories with the appendix containing quarterly data for each of the three categories: Accommodation Type 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 Average Number of Lodging Providers by Accommodation Type 1.4 Net Taxable Lodging Sales by Accommodation Type Region Tables: 2.1 Annual Lodging Tax Receipts by Region 2.2 Year-Over-Year Lodging Tax Receipts Percentage Change by Region 2.3 Average Number of Lodging Providers by Region 2.4 Net Taxable Lodging Sales by Region County Tables: 3.1 Annual Lodging Tax Receipts by County 3.2 Year-Over-Year Lodging Tax Receipts Percentage Change by County 3.3 Average Number of Lodging Providers by County 3.4 Net Taxable Lodging Sales by County Appendix Tables: A: 1.1 Number of Lodging Providers by Accommodation Type A: 1.2 Net Taxable Lodging Sales by Accommodation Type A: 1.3 Tax Receipts by Accommodation Type A: 2.1 Number of Lodging Providers by Region A: 2.2 Net Taxable Lodging Sales by Region A: 2.3 Tax Receipts by Region A: 3.1 Number of Lodging Providers by County A: 3.2 Net Taxable Lodging Sales by County A: 3.3 Tax Receipts by County Oregon Department of Revenue, Research Section 7

Oregon Department of Revenue, Research Section 8

Oregon Statewide Lodging Summary Statistics by Accommodation Type Oregon Department of Revenue, Research Section 9

Lodging Statistics by Accommodation Type Table 1.1 - Annual Lodging Tax Receipts by Accommodation Type (dollars) Year Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 2004 163,824 259,714 4,250,493 2,806,420 244,019 148,470 488,819 8,361,759 2005 169,607 270,559 4,623,613 3,052,118 264,378 141,856 570,759 9,092,890 2006 190,274 340,680 5,060,136 3,414,322 793,614 159,770 771,124 10,729,920 2007 211,202 357,060 5,584,457 3,666,642 899,824 140,080 842,480 11,701,744 2008 220,076 331,047 5,807,953 3,444,376 993,447 98,783 830,908 11,726,589 2009 194,059 335,090 5,181,721 3,086,214 957,997 72,251 703,366 10,530,698 2010 202,368 389,110 5,634,371 3,192,511 1,041,675 46,274 645,682 11,151,990 2011 201,268 358,600 6,102,657 3,267,295 1,123,344 27,831 707,531 11,788,526 2012 230,063 381,341 6,611,614 3,322,003 1,256,181 15,345 752,017 12,568,565 2013 245,995 424,819 7,257,722 3,534,469 1,232,646 21,682 810,583 13,527,916 Table 1.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by Accommodation Type Calendar Years 2004 to 2005 2005 to 2006 2006 to 2007 2007 to 2008 2008 to 2009 2009 to 2010 2010 to 2011 2011 to 2012 2012 to 2013 Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 3.5% 4.2% 8.8% 8.8% 8.3% -4.5% 16.8% 8.7% 12.2% 25.9% 9.4% 11.9% 200.2% 12.6% 35.1% 18.0% 11.0% 4.8% 10.4% 7.4% 13.4% -12.3% 9.3% 9.1% 4.2% -7.3% 4.0% -6.1% 10.4% -29.5% -1.4% 0.2% -11.8% 1.2% -10.8% -10.4% -3.6% -26.9% -15.3% -10.2% 4.3% 16.1% 8.7% 3.4% 8.7% -36.0% -8.2% 5.9% -0.5% -7.8% 8.3% 2.3% 7.8% -39.9% 9.6% 5.7% 14.3% 6.3% 8.3% 1.7% 11.8% -44.9% 6.3% 6.6% 6.9% 11.4% 9.8% 6.4% -1.9% 41.3% 7.8% 7.6% Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. 2 "Multiple" represents approximately 350 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Oregon Department of Revenue, Research Section 10

Lodging Statistics by Accommodation Type Table 1.3 - Average Number of Lodging Providers by Accommodation Type Calendar Year Bed and Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 2004 269 495 304 885 109 120 2005 273 528 306 864 126 108 2006 285 447 300 864 665 118 2007 302 436 308 857 762 128 2008 305 432 312 844 853 118 2009 292 416 320 832 915 106 2010 273 404 321 834 992 87 2011 275 400 327 827 1,081 68 2012 274 390 330 818 1,175 44 2013 259 374 332 792 1,213 45 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. Note: Approximately 350 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. Oregon Department of Revenue, Research Section 11

Lodging Statistics by Accommodation Type Table 1.4 - Net Taxable Lodging Sales by Accommodation Type (thousands of dollars) Calendar Year Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 2004 16,180 27,170 447,670 290,167 25,893 15,657 51,567 874,303 2005 17,451 28,014 485,308 314,907 27,613 14,628 58,661 946,582 2006 19,656 35,065 534,856 350,695 82,024 16,187 79,986 1,118,470 2007 21,611 36,272 587,148 380,613 93,172 14,048 88,003 1,220,867 2008 22,696 34,035 609,950 359,780 103,091 10,482 86,801 1,226,835 2009 20,141 35,064 542,838 321,294 99,443 7,829 73,246 1,099,856 2010 20,433 40,394 590,225 331,594 107,724 4,700 67,069 1,162,140 2011 20,420 37,333 636,008 340,907 116,772 2,874 71,984 1,226,299 2012 23,600 39,850 693,293 349,238 130,993 1,662 78,125 1,316,761 2013 25,731 44,424 754,877 372,334 128,687 2,268 84,748 1,413,069 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. 2 "Multiple" represents approximately 350 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Oregon Department of Revenue, Research Section 12

Oregon Statewide Lodging Summary Statistics by Region Oregon Department of Revenue, Research Section 13

Lodging Statistics by Region Table 2.1 - Annual Lodging Tax Receipts by Region (dollars) Calendar Year Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley Total 2004 632,220 839,783 285,804 710,650 304,764 3,048,886 391,231 98,783 988,954 1,060,684 8,361,759 2005 694,483 889,260 307,808 759,971 318,275 3,348,373 436,561 107,264 1,049,563 1,181,333 9,092,890 2006 983,354 1,123,079 373,859 998,098 350,809 3,791,856 503,997 122,869 1,151,332 1,330,668 10,729,920 2007 1,066,055 1,209,188 423,044 1,081,668 392,304 4,228,220 542,511 133,513 1,185,235 1,440,007 11,701,744 2008 1,027,480 1,169,927 431,346 1,084,562 400,147 4,376,395 519,409 118,308 1,123,523 1,475,492 11,726,589 2009 910,377 1,128,794 401,398 1,044,676 388,309 3,737,886 449,986 113,838 1,069,348 1,286,088 10,530,698 2010 969,883 1,156,674 434,680 1,081,204 398,077 4,021,436 483,588 123,237 1,111,729 1,371,482 11,151,990 2011 1,019,082 1,140,925 458,098 1,083,141 410,896 4,467,777 496,457 127,300 1,129,505 1,455,347 11,788,526 2012 1,122,856 1,160,550 483,169 1,160,663 393,611 4,885,937 519,717 131,309 1,154,309 1,556,444 12,568,565 2013 1,240,565 1,197,007 511,149 1,236,647 418,335 5,400,522 544,455 129,333 1,194,260 1,655,643 13,527,916 Table 2.2 - Year-Over-Year Lodging Tax Receipts Percentage Change by Region Calendar Years 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 2011 to 2012 2012 to 2013 9.8% 5.9% 7.7% 6.9% 4.4% 9.8% 11.6% 8.6% 6.1% 11.4% 8.7% 41.6% 26.3% 21.5% 31.3% 10.2% 13.2% 15.4% 14.5% 9.7% 12.6% 18.0% 8.4% 7.7% 13.2% 8.4% 11.8% 11.5% 7.6% 8.7% 2.9% 8.2% 9.1% -3.6% -3.2% 2.0% 0.3% 2.0% 3.5% -4.3% -11.4% -5.2% 2.5% 0.2% -11.4% -3.5% -6.9% -3.7% -3.0% -14.6% -13.4% -3.8% -4.8% -12.8% -10.2% 6.5% 2.5% 8.3% 3.5% 2.5% 7.6% 7.5% 8.3% 4.0% 6.6% 5.9% 5.1% -1.4% 5.4% 0.2% 3.2% 11.1% 2.7% 3.3% 1.6% 6.1% 5.7% 10.2% 1.7% 5.5% 7.2% -4.2% 9.4% 4.7% 3.1% 2.2% 6.9% 6.6% 10.5% 3.1% 5.8% 6.5% 6.3% 10.5% 4.8% -1.5% 3.5% 6.4% 7.6% Oregon Department of Revenue, Research Section 14

Lodging Statistics by Region Table 2.3 - Average Number of Lodging Providers by Region Calendar Year Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley Total 2004 164 238 80 217 173 273 157 80 344 284 2,008 2005 179 248 79 215 170 268 152 75 336 303 2,024 2006 319 384 105 336 175 269 198 74 344 283 2,485 2007 348 402 119 359 184 275 199 74 343 293 2,594 2008 366 410 128 379 182 283 197 72 352 300 2,668 2009 374 424 130 385 181 293 196 65 336 302 2,685 2010 395 446 135 383 181 300 195 65 331 297 2,726 2011 431 448 140 390 178 305 194 66 330 311 2,792 2012 454 448 145 408 175 312 191 64 329 323 2,848 2013 469 441 144 399 169 315 187 60 313 323 2,818 Table 2.4 - Net Taxable Lodging Sales by Region (thousands of dollars) Calendar Year Central Central Coast Mt Hood / Gorge North Coast Northeastern Portland Metro South Coast Southeastern Southern Willamette Valley Total 2004 66,391 88,397 30,359 74,668 31,819 318,277 40,452 10,745 102,352 110,845 874,303 2005 71,582 92,878 31,705 79,410 33,078 351,284 45,032 11,057 107,548 123,009 946,582 2006 102,356 117,301 38,623 104,013 36,374 398,679 52,512 12,212 117,835 138,565 1,118,470 2007 111,093 126,769 43,123 112,551 40,473 443,638 56,531 13,730 123,042 149,918 1,220,867 2008 107,066 121,896 44,890 113,614 41,449 459,639 54,253 12,309 117,607 154,112 1,226,835 2009 94,542 117,177 41,917 108,883 40,678 391,607 46,854 11,818 111,888 134,491 1,099,856 2010 100,580 119,753 45,395 112,410 41,618 420,101 50,319 12,653 116,197 143,113 1,162,140 2011 105,774 118,080 47,978 112,666 42,953 464,066 51,995 13,123 117,352 152,314 1,226,299 2012 116,591 121,514 51,177 121,360 41,160 513,079 54,565 13,948 120,560 162,806 1,316,761 2013 128,225 125,582 53,832 130,990 43,641 559,411 57,477 13,553 125,285 175,073 1,413,069 Oregon Department of Revenue, Research Section 15

Oregon Statewide Lodging Summary Statistics by County Oregon Department of Revenue, Research Section 16

Lodging Statistics by County Table 3.1 - Annual Lodging Tax Receipts by County and Calendar Year (dollars) County 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Baker 49,146 51,325 54,526 61,444 58,175 55,932 59,491 56,894 57,418 57,452 Benton 100,351 108,345 118,491 125,260 126,341 111,659 125,266 134,067 144,170 154,154 Clackamas 392,505 434,908 509,185 565,824 573,498 487,306 503,569 536,883 588,201 636,516 Clatsop 582,523 621,698 739,127 799,363 809,917 781,904 795,822 805,694 857,363 913,616 Columbia 20,014 20,942 26,955 28,935 25,317 26,063 21,735 21,452 19,178 18,685 Coos 229,523 272,410 324,891 349,315 340,942 272,103 309,191 324,829 344,456 363,455 Crook 21,755 21,537 36,262 39,579 37,826 34,856 42,429 44,827 59,644 74,614 Curry 161,708 164,151 179,105 193,196 178,466 177,883 174,397 171,628 175,261 180,999 Deschutes 570,930 632,068 891,017 968,328 932,144 819,561 872,809 922,020 1,005,345 1,103,429 Douglas 182,178 194,927 205,702 211,775 203,810 188,750 183,446 186,535 188,139 190,983 Gilliam, Sherman & Wheeler 1 16,069 16,673 16,851 20,088 22,086 22,714 22,595 21,846 21,448 18,189 Grant 13,282 11,508 11,436 13,017 11,508 12,348 13,760 12,134 11,706 13,284 Harney 26,541 28,114 34,314 37,314 32,892 28,636 28,455 29,555 32,799 32,765 Hood River 95,865 106,217 119,740 136,865 131,925 123,944 143,408 146,933 161,014 177,323 Jackson 513,151 546,549 579,392 613,971 582,474 563,193 597,136 597,664 627,935 661,544 Jefferson 31,546 32,356 45,771 46,210 45,417 42,730 43,958 44,160 49,912 55,031 Josephine 141,070 147,545 176,951 165,401 154,463 145,405 148,461 148,404 153,557 163,827 Klamath 186,184 198,060 227,380 236,085 222,126 213,000 219,594 232,191 220,750 213,145 Lake 13,416 15,730 19,575 22,050 17,829 19,918 22,264 22,802 20,534 18,781 Lane 571,593 630,188 699,799 752,510 788,178 668,556 700,053 743,223 779,092 817,803 Lincoln 720,523 760,094 989,000 1,062,145 1,029,980 994,489 1,021,374 1,011,312 1,031,865 1,061,344 Linn 72,685 84,150 97,599 106,410 106,844 92,451 91,630 98,119 107,727 116,544 Malheur 58,826 63,421 68,980 74,149 67,586 65,285 72,517 74,943 77,976 77,786 Marion 260,953 292,059 340,700 370,050 361,416 332,745 342,750 346,240 366,337 404,058 Morrow 16,930 17,494 19,245 20,961 24,681 20,468 21,642 25,395 24,044 29,133 Multnomah 2,349,366 2,576,386 2,898,392 3,234,528 3,373,068 2,936,906 3,160,276 3,460,602 3,822,955 4,219,784 Polk 11,421 11,904 12,848 13,232 12,695 11,114 11,831 12,022 13,047 14,567 Tillamook 128,127 138,273 258,971 282,305 274,645 262,772 285,382 277,447 303,299 323,031 Umatilla 127,336 140,596 151,765 175,103 180,799 177,552 182,963 199,101 181,068 203,234 Union 50,814 45,839 49,941 53,274 51,580 48,743 46,650 45,277 47,062 47,256 Wallowa 30,156 33,791 46,200 47,080 49,566 48,684 49,174 48,052 48,839 47,669 Wasco 63,593 68,859 80,768 95,659 100,304 102,084 101,940 99,772 97,207 98,315 Washington 491,858 535,510 620,276 685,243 695,802 541,096 603,261 738,039 761,899 854,194 Yamhill 59,822 69,265 78,765 95,073 102,287 99,849 132,760 148,464 167,317 165,405 Total All Counties 8,361,759 9,092,890 10,729,920 11,701,744 11,726,589 10,530,698 11,151,990 11,788,526 12,568,565 13,527,916 1 Values for Gilliam, Sherman and Wheeler are combined to avoid disclosure due to a small number of providers. Oregon Department of Revenue, Research Section 17

Lodging Statistics by County 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 2011 to 2012 2012 to 2013 Baker 4.4% 6.2% 12.7% -5.3% -3.9% 6.4% -4.4% 0.9% 0.1% Benton 8.0% 9.4% 5.7% 0.9% -11.6% 12.2% 7.0% 7.5% 6.9% Clackamas 10.8% 17.1% 11.1% 1.4% -15.0% 3.3% 6.6% 9.6% 8.2% Clatsop 6.7% 18.9% 8.1% 1.3% -3.5% 1.8% 1.2% 6.4% 6.6% Columbia 4.6% 28.7% 7.3% -12.5% 2.9% -16.6% -1.3% -10.6% -2.6% Coos 18.7% 19.3% 7.5% -2.4% -20.2% 13.6% 5.1% 6.0% 5.5% Crook -1.0% 68.4% 9.1% -4.4% -7.9% 21.7% 5.7% 33.1% 25.1% Curry 1.5% 9.1% 7.9% -7.6% -0.3% -2.0% -1.6% 2.1% 3.3% Deschutes 10.7% 41.0% 8.7% -3.7% -12.1% 6.5% 5.6% 9.0% 9.8% Douglas 7.0% 5.5% 3.0% -3.8% -7.4% -2.8% 1.7% 0.9% 1.5% Gilliam, Sherman & Wheeler 1 3.8% 1.1% 19.2% 9.9% 2.8% -0.5% -3.3% -1.8% -15.2% Grant -13.4% -0.6% 13.8% -11.6% 7.3% 11.4% -11.8% -3.5% 13.5% Harney 5.9% 22.1% 8.7% -11.8% -12.9% -0.6% 3.9% 11.0% -0.1% Hood River 10.8% 12.7% 14.3% -3.6% -6.0% 15.7% 2.5% 9.6% 10.1% Jackson 6.5% 6.0% 6.0% -5.1% -3.3% 6.0% 0.1% 5.1% 5.4% Jefferson 2.6% 41.5% 1.0% -1.7% -5.9% 2.9% 0.5% 13.0% 10.3% Josephine 4.6% 19.9% -6.5% -6.6% -5.9% 2.1% 0.0% 3.5% 6.7% Klamath 6.4% 14.8% 3.8% -5.9% -4.1% 3.1% 5.7% -4.9% -3.4% Lake 17.2% 24.4% 12.6% -19.1% 11.7% 11.8% 2.4% -9.9% -8.5% Lane 10.3% 11.0% 7.5% 4.7% -15.2% 4.7% 6.2% 4.8% 5.0% Lincoln 5.5% 30.1% 7.4% -3.0% -3.4% 2.7% -1.0% 2.0% 2.9% Linn 15.8% 16.0% 9.0% 0.4% -13.5% -0.9% 7.1% 9.8% 8.2% Malheur 7.8% 8.8% 7.5% -8.9% -3.4% 11.1% 3.3% 4.0% -0.2% Marion 11.9% 16.7% 8.6% -2.3% -7.9% 3.0% 1.0% 5.8% 10.3% Morrow 3.3% 10.0% 8.9% 17.7% -17.1% 5.7% 17.3% -5.3% 21.2% Multnomah 9.7% 12.5% 11.6% 4.3% -12.9% 7.6% 9.5% 10.5% 10.4% Polk 4.2% 7.9% 3.0% -4.1% -12.5% 6.5% 1.6% 8.5% 11.7% Tillamook 7.9% 87.3% 9.0% -2.7% -4.3% 8.6% -2.8% 9.3% 6.5% Umatilla 10.4% 7.9% 15.4% 3.3% -1.8% 3.0% 8.8% -9.1% 12.2% Union -9.8% 8.9% 6.7% -3.2% -5.5% -4.3% -2.9% 3.9% 0.4% Wallowa 12.1% 36.7% 1.9% 5.3% -1.8% 1.0% -2.3% 1.6% -2.4% Wasco 8.3% 17.3% 18.4% 4.9% 1.8% -0.1% -2.1% -2.6% 1.1% Washington 8.9% 15.8% 10.5% 1.5% -22.2% 11.5% 22.3% 3.2% 12.1% Yamhill 15.8% 13.7% 20.7% 7.6% -2.4% 33.0% 11.8% 12.7% -1.1% Total All Counties 8.7% 18.0% 9.1% 0.2% -10.2% 5.9% 5.7% 6.6% 7.6% 1 Values for Gilliam, Sherman and Wheeler are combined to avoid disclosure due to a small number of providers. Oregon Department of Revenue, Research Section 18

Lodging Statistics by County Table 3.3 - Average Number of Lodging Providers by County and Calendar Year 1 County 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Baker 38 37 36 39 39 39 43 41 41 39 Benton 27 26 27 27 25 26 24 23 24 25 Clackamas 80 77 94 107 112 115 121 124 124 122 Clatsop 140 137 176 177 179 184 185 187 192 191 Columbia 10 10 11 12 12 12 12 11 11 11 Coos 72 70 93 97 94 92 93 97 95 93 Crook 14 13 13 14 15 16 14 15 14 14 Curry 85 82 105 102 103 104 102 98 96 94 Deschutes 121 130 282 308 326 335 356 393 417 432 Douglas 95 97 93 95 97 89 86 83 80 73 Gilliam, Sherman & Wheeler 2 22 21 21 22 20 20 20 21 20 16 Grant 18 17 18 17 17 19 18 17 17 17 Harney 25 21 21 20 20 18 19 20 20 20 Hood River 30 28 36 37 42 42 42 44 46 48 Jackson 152 147 156 153 156 150 154 156 159 153 Jefferson 22 29 18 19 20 18 19 19 18 18 Josephine 55 56 56 58 58 53 49 50 51 46 Klamath 68 67 70 70 73 72 70 66 64 61 Lake 27 26 27 28 24 22 23 22 22 20 Lane 148 167 147 150 161 161 161 165 165 163 Lincoln 174 181 313 327 334 354 375 378 381 378 Linn 30 32 32 34 35 37 35 36 36 35 Malheur 29 28 27 27 28 24 24 23 22 20 Marion 61 61 61 62 57 57 58 61 64 64 Morrow 9 10 10 10 10 10 10 10 11 11 Multnomah 180 180 182 187 193 197 201 208 217 220 Polk 12 10 11 11 12 12 12 12 12 12 Tillamook 77 78 160 182 201 201 198 203 216 208 Umatilla 37 38 37 40 40 38 38 38 36 38 Union 19 17 18 19 19 19 18 17 17 17 Wallowa 28 29 33 35 35 33 32 32 30 29 Wasco 24 23 22 23 21 21 21 21 22 23 Washington 53 51 50 51 53 55 56 56 56 55 Yamhill 31 32 34 40 43 43 43 50 56 57 Total All Counties 2,008 2,024 2,485 2,594 2,668 2,685 2,726 2,792 2,848 2,818 1 Because the number of lodging providers can vary by quarter, values displayed are averages for the four quarters of each calendar year. 2 Values for Gilliam, Sherman and Wheeler are combined to avoid disclosure due to a small number of providers. Oregon Department of Revenue, Research Section 19

Lodging Statistics by County Table 3.4 - Net Taxable Lodging Sales by County (thousands of dollars) County 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Baker 5,063 5,360 5,613 6,209 5,870 5,823 6,182 5,916 5,921 5,881 Benton 10,562 11,385 12,273 13,088 13,258 11,736 13,156 14,091 15,159 16,202 Clackamas 41,461 45,148 52,942 58,883 59,961 50,579 52,134 57,446 61,511 66,890 Clatsop 61,186 64,922 77,058 82,995 84,919 81,511 83,027 83,718 89,826 97,221 Columbia 1,910 2,111 2,747 2,920 2,626 2,283 1,991 2,189 2,440 2,441 Coos 23,537 27,878 33,801 36,555 35,675 28,480 32,339 34,069 36,175 38,215 Crook 2,228 2,230 3,801 4,160 3,978 3,672 4,415 4,717 6,278 7,839 Curry 16,915 17,154 18,712 19,976 18,579 18,374 17,981 17,926 18,391 19,262 Deschutes 60,271 65,165 92,852 101,012 97,072 85,066 90,527 95,592 104,263 113,762 Douglas 19,116 20,414 21,376 22,097 21,361 19,392 19,156 19,580 19,749 19,819 Gilliam, Sherman & Wheeler 1 1,646 1,673 1,736 2,028 2,257 2,349 2,317 2,110 2,201 1,827 Grant 1,396 1,204 1,194 1,322 1,178 1,289 1,441 1,271 1,231 1,391 Harney 3,145 2,946 3,134 3,744 3,332 3,000 2,960 3,099 3,392 3,426 Hood River 9,978 10,652 12,359 13,151 13,523 12,884 15,056 15,439 16,913 18,644 Jackson 52,653 54,977 59,683 63,703 61,144 58,987 62,440 62,459 65,942 69,577 Jefferson 3,051 3,290 4,621 4,693 4,745 4,431 4,501 4,614 5,212 5,767 Josephine 14,509 15,341 16,991 17,010 16,004 15,155 15,467 15,378 16,078 17,127 Klamath 19,594 20,727 23,784 24,615 23,215 22,242 22,915 23,624 22,565 22,429 Lake 1,439 1,617 2,033 2,243 1,858 1,956 2,136 2,202 1,962 1,954 Lane 59,784 65,949 72,825 78,237 81,990 70,134 72,936 77,742 81,128 85,818 Lincoln 75,927 79,462 103,358 111,414 107,242 103,559 105,683 104,484 108,104 111,415 Linn 7,668 8,812 10,231 10,958 11,127 9,424 10,088 10,728 11,697 12,223 Malheur 6,161 6,494 7,045 7,742 7,120 6,862 7,557 7,821 8,594 8,173 Marion 27,290 30,071 35,384 38,456 37,862 34,947 35,859 36,068 38,303 42,244 Morrow 1,767 1,770 1,959 2,187 2,589 2,152 2,252 2,669 2,526 3,065 Multnomah 245,178 270,679 304,983 339,794 354,791 307,453 329,784 361,655 401,461 437,908 Polk 1,201 1,253 1,350 1,393 1,332 1,171 1,246 1,265 1,374 1,534 Tillamook 13,482 14,489 26,954 29,555 28,695 27,372 29,383 28,948 31,534 33,769 Umatilla 13,369 14,639 15,793 18,092 18,878 18,727 19,173 20,954 19,019 21,275 Union 5,298 4,808 5,255 5,585 5,310 5,038 4,899 4,747 4,911 4,963 Wallowa 3,172 3,512 4,736 4,909 5,182 5,106 5,165 5,054 5,138 5,017 Wasco 6,695 7,248 8,497 10,042 10,557 10,710 10,622 10,448 10,219 10,358 Washington 51,441 56,262 65,202 72,024 72,730 57,566 63,775 72,888 80,227 86,876 Yamhill 6,213 6,938 8,188 10,074 10,877 10,427 13,576 15,385 17,317 18,760 Total All Counties 874,303 946,582 1,118,470 1,220,867 1,226,835 1,099,856 1,162,140 1,226,299 1,316,761 1,413,069 1 Values for Gilliam, Sherman and Wheeler are combined to avoid disclosure due to a small number of providers. Oregon Department of Revenue, Research Section 20

Appendix Quarterly Data by Accommodation Type This appendix contains quarterly data by accommodation type, region and county for calendar years 2004 2013. Table A: 1.1 - Number of Lodging Providers by Accommodation Type Quarter Bed and Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 2004 Q1 252 430 298 872 93 113 2004 Q2 274 520 309 901 109 127 2004 Q3 282 521 305 890 116 128 2004 Q4 266 510 304 877 119 112 2004 Avg. 269 495 304 885 109 120 2005 Q1 263 439 304 853 113 106 2005 Q2 278 589 309 869 127 119 2005 Q3 282 586 303 878 134 108 2005 Q4 268 498 307 854 131 99 2005 Avg. 273 528 306 864 126 108 2006 Q1 267 412 302 860 578 104 2006 Q2 293 481 301 867 664 126 2006 Q3 300 469 299 869 713 126 2006 Q4 280 425 296 860 703 116 2006 Avg. 285 447 300 864 665 118 2007 Q1 278 396 298 852 691 113 2007 Q2 306 456 309 864 769 139 2007 Q3 317 463 309 860 819 138 2007 Q4 306 428 317 850 770 121 2007 Avg. 302 436 308 857 762 128 2008 Q1 290 398 301 828 778 102 2008 Q2 315 456 311 851 867 123 2008 Q3 323 452 319 855 922 136 2008 Q4 292 420 317 840 844 110 2008 Avg. 305 432 312 844 853 118 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. Note: Approximately 350 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. Oregon Department of Revenue, Research Section 21

Appendix Quarterly Data by Accommodation Type Table A: 1.1 - Number of Lodging Providers by Accommodation Type (cont.) Quarter Bed and Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 2009 Q1 276 387 312 820 848 104 2009 Q2 304 435 321 837 929 115 2009 Q3 307 437 326 839 978 111 2009 Q4 280 406 322 830 905 95 2009 Avg. 292 416 320 832 915 106 2010 Q1 257 375 315 814 911 77 2010 Q2 285 423 325 843 994 92 2010 Q3 284 428 324 842 1,067 99 2010 Q4 264 390 320 835 996 78 2010 Avg. 273 404 321 834 992 87 2011 Q1 251 370 325 810 985 64 2011 Q2 277 417 327 831 1,092 73 2011 Q3 292 422 328 839 1,162 77 2011 Q4 278 390 329 826 1,084 59 2011 Avg. 275 400 327 827 1,081 68 2012 Q1 258 359 324 808 1,052 40 2012 Q2 281 410 332 823 1,201 52 2012 Q3 282 412 331 823 1,276 53 2012 Q4 273 379 331 816 1,171 31 2012 Avg. 274 390 330 818 1,175 44 2013 Q1 252 361 328 796 1,146 31 2013 Q2 266 388 336 809 1,241 54 2013 Q3 271 396 336 807 1,325 47 2013 Q4 245 349 326 754 1,140 48 2013 Avg. 259 374 332 792 1,213 45 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. Note: Approximately 350 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. Oregon Department of Revenue, Research Section 22

Appendix Quarterly Data by Accommodation Type Table A: 1.2 - Net Taxable Lodging Sales by Accommodation Type (thousands of dollars) Quarter Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 2004 Q1 2,205 3,033 87,053 49,081 4,864 2,666 7,086 155,988 2004 Q2 4,175 7,242 113,990 72,225 6,068 3,903 12,923 220,526 2004 Q3 6,786 13,128 147,911 110,737 9,997 6,386 22,691 317,637 2004 Q4 3,014 3,768 98,717 58,124 4,963 2,701 8,867 180,153 2004 Total 16,180 27,170 447,670 290,167 25,893 15,657 51,567 874,303 2005 Q1 2,505 3,236 92,793 53,434 4,819 2,159 7,298 166,244 2005 Q2 4,408 7,350 124,976 78,164 6,352 3,348 15,113 239,710 2005 Q3 7,279 13,726 160,273 119,582 10,828 6,273 25,893 343,855 2005 Q4 3,259 3,702 107,267 63,726 5,614 2,848 10,358 196,773 2005 Total 17,451 28,014 485,308 314,907 27,613 14,628 58,661 946,582 2006 Q1 2,593 3,480 103,929 60,143 11,407 2,845 10,181 194,578 2006 Q2 4,964 9,873 131,445 87,840 16,679 3,863 20,677 275,341 2006 Q3 8,407 17,077 181,705 132,160 39,248 6,609 35,338 420,543 2006 Q4 3,692 4,636 117,776 70,552 14,691 2,870 13,790 228,008 2006 Total 19,656 35,065 534,856 350,695 82,024 16,187 79,986 1,118,470 2007 Q1 2,903 3,756 112,485 65,748 13,596 2,535 11,519 212,542 2007 Q2 5,452 9,675 148,366 96,726 19,405 3,566 22,501 305,692 2007 Q3 9,270 18,136 196,417 143,481 44,399 5,880 39,337 456,921 2007 Q4 3,985 4,705 129,880 74,658 15,771 2,068 14,645 245,712 2007 Total 21,611 36,272 587,148 380,613 93,172 14,048 88,003 1,220,867 2008 Q1 3,067 3,755 122,507 65,553 15,818 1,849 12,430 224,979 2008 Q2 6,164 8,897 161,516 94,120 21,983 2,622 22,684 317,985 2008 Q3 9,827 17,274 204,116 136,098 50,377 4,818 39,172 461,683 2008 Q4 3,637 4,109 121,811 64,009 14,914 1,193 12,515 222,188 2008 Total 22,696 34,035 609,950 359,780 103,091 10,482 86,801 1,226,835 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. 2 "Multiple" represents approximately 350 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Oregon Department of Revenue, Research Section 23

Appendix Quarterly Data by Accommodation Type Table A: 1.2 - Net Taxable Lodging Sales by Accommodation Type (thousands of dollars) (cont.) Quarter Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 2009 Q1 2,043 3,846 106,579 55,897 14,004 1,246 10,318 193,933 2009 Q2 5,338 10,106 138,091 82,309 20,719 1,723 17,885 276,170 2009 Q3 9,109 18,048 180,132 123,455 49,534 3,765 33,627 417,670 2009 Q4 3,651 3,065 118,036 59,633 15,186 1,095 11,416 212,083 2009 Total 20,141 35,064 542,838 321,294 99,443 7,829 73,246 1,099,856 2010 Q1 2,492 4,209 114,966 55,749 15,848 690 8,056 202,010 2010 Q2 5,340 9,764 149,711 83,954 21,823 1,262 15,575 287,429 2010 Q3 8,966 22,313 197,556 128,560 52,626 2,107 33,314 445,442 2010 Q4 3,635 4,108 127,992 63,331 17,427 641 10,124 227,258 2010 Total 20,433 40,394 590,225 331,594 107,724 4,700 67,069 1,162,140 2011 Q1 2,439 2,718 120,226 57,193 16,591 375 8,702 208,243 2011 Q2 5,336 9,493 166,232 86,534 23,709 647 16,981 308,931 2011 Q3 9,216 21,100 213,704 132,605 58,069 1,462 35,391 471,546 2011 Q4 3,429 4,023 135,846 64,575 18,404 390 10,911 237,578 2011 Total 20,420 37,333 636,008 340,907 116,772 2,874 71,984 1,226,299 2012 Q1 2,684 2,892 130,566 57,731 17,981 222 9,472 221,549 2012 Q2 6,388 10,290 180,804 89,250 27,610 452 18,713 333,509 2012 Q3 10,364 22,416 234,066 136,252 64,798 920 37,993 506,809 2012 Q4 4,163 4,252 147,856 66,005 20,604 67 11,947 254,895 2012 Total 23,600 39,850 693,293 349,238 130,993 1,662 78,125 1,316,761 2013 Q1 3,205 3,516 141,175 60,631 18,206 61 10,497 237,291 2013 Q2 6,690 14,442 203,723 96,555 27,221 148 20,729 369,509 2013 Q3 11,260 22,120 259,198 145,263 63,576 683 40,491 542,590 2013 Q4 4,576 4,345 150,781 69,885 19,684 1,375 13,032 263,679 2013 Total 25,731 44,424 754,877 372,334 128,687 2,268 84,748 1,413,069 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. 2 "Multiple" represents approximately 350 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Oregon Department of Revenue, Research Section 24

Appendix Quarterly Data by Accommodation Type Table A: 1.3 - Lodging Tax Receipts by Accommodation Type (dollars) Quarter Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 2004 Q1 21,189 28,585 825,882 473,893 45,868 24,641 66,165 1,486,223 2004 Q2 42,883 69,365 1,084,499 701,020 57,535 36,994 121,170 2,113,465 2004 Q3 67,658 125,249 1,402,908 1,067,901 93,683 60,732 216,057 3,034,187 2004 Q4 32,093 36,516 937,205 563,606 46,933 26,103 85,427 1,727,883 2004 Total 163,824 259,714 4,250,493 2,806,420 244,019 148,470 488,819 8,361,759 2005 Q1 24,193 31,022 887,005 514,090 45,716 20,252 70,040 1,592,319 2005 Q2 43,040 71,113 1,189,774 763,083 60,638 34,876 146,336 2,308,859 2005 Q3 70,461 132,917 1,523,965 1,152,940 104,160 59,453 251,017 3,294,913 2005 Q4 31,913 35,507 1,022,869 622,005 53,864 27,274 103,366 1,896,799 2005 Total 169,607 270,559 4,623,613 3,052,118 264,378 141,856 570,759 9,092,890 2006 Q1 25,044 34,981 988,649 578,826 110,608 28,089 99,408 1,865,606 2006 Q2 48,299 96,695 1,251,538 877,373 161,866 37,951 197,203 2,670,926 2006 Q3 81,437 164,387 1,694,753 1,269,416 378,359 64,856 338,432 3,991,639 2006 Q4 35,494 44,617 1,125,195 688,707 142,781 28,874 136,081 2,201,749 2006 Total 190,274 340,680 5,060,136 3,414,322 793,614 159,770 771,124 10,729,920 2007 Q1 28,517 36,534 1,070,004 632,550 131,577 27,531 110,175 2,036,888 2007 Q2 53,814 93,462 1,410,832 931,539 187,942 34,266 215,510 2,927,365 2007 Q3 89,877 178,796 1,870,184 1,376,008 427,485 57,946 377,017 4,377,314 2007 Q4 38,993 48,269 1,233,437 726,546 152,820 20,335 139,778 2,360,177 2007 Total 211,202 357,060 5,584,457 3,666,642 899,824 140,080 842,480 11,701,744 2008 Q1 30,116 38,612 1,167,771 631,713 154,596 18,267 119,269 2,160,344 2008 Q2 59,668 85,661 1,536,554 903,394 210,585 25,021 217,021 3,037,904 2008 Q3 95,170 167,527 1,943,550 1,297,754 485,080 45,202 375,356 4,409,638 2008 Q4 35,122 39,247 1,160,079 611,515 143,186 10,293 119,263 2,118,704 2008 Total 220,076 331,047 5,807,953 3,444,376 993,447 98,783 830,908 11,726,589 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. 2 "Multiple" represents approximately 350 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Oregon Department of Revenue, Research Section 25

Appendix Quarterly Data by Accommodation Type Table A: 1.3 - Lodging Tax Receipts by Accommodation Type (dollars) (cont.) Quarter Bed & Breakfast Campgrounds & RV Sites Hotel Motel Vacation Home Other 1 Multiple 2 Total 2009 Q1 19,612 36,693 1,012,318 533,908 134,014 10,828 98,109 1,845,482 2009 Q2 51,543 96,761 1,313,472 790,466 199,370 16,080 171,945 2,639,636 2009 Q3 87,469 172,303 1,728,675 1,186,867 477,946 34,576 323,456 4,011,292 2009 Q4 35,435 29,333 1,127,257 574,972 146,668 10,768 109,857 2,034,288 2009 Total 194,059 335,090 5,181,721 3,086,214 957,997 72,251 703,366 10,530,698 2010 Q1 24,897 41,409 1,093,547 538,275 153,273 7,049 77,996 1,936,446 2010 Q2 52,814 93,608 1,441,220 809,116 211,640 12,565 148,952 2,769,915 2010 Q3 88,297 214,848 1,874,699 1,236,371 508,766 20,279 320,534 4,263,795 2010 Q4 36,359 39,245 1,224,906 608,748 167,996 6,381 98,200 2,181,835 2010 Total 202,368 389,110 5,634,371 3,192,511 1,041,675 46,274 645,682 11,151,990 2011 Q1 24,810 26,004 1,143,533 543,800 159,726 3,157 85,232 1,986,262 2011 Q2 52,692 91,894 1,593,421 830,468 227,645 6,802 162,936 2,965,858 2011 Q3 90,166 202,266 2,071,655 1,276,562 559,718 13,954 348,734 4,563,055 2011 Q4 33,601 38,436 1,294,048 616,464 176,255 3,918 110,629 2,273,351 2011 Total 201,268 358,600 6,102,657 3,267,295 1,123,344 27,831 707,531 11,788,526 2012 Q1 28,925 27,533 1,242,531 550,193 172,624 2,810 91,433 2,116,050 2012 Q2 61,913 98,605 1,721,197 846,428 263,542 4,676 180,801 3,177,161 2012 Q3 98,897 214,549 2,230,819 1,298,051 622,799 7,151 365,240 4,837,504 2012 Q4 40,328 40,655 1,417,066 627,332 197,216 708 114,544 2,437,849 2012 Total 230,063 381,341 6,611,614 3,322,003 1,256,181 15,345 752,017 12,568,565 2013 Q1 30,965 34,592 1,349,383 583,483 175,165 717 100,386 2,274,691 2013 Q2 63,767 138,189 1,947,663 919,090 259,715 1,410 197,879 3,527,714 2013 Q3 107,797 210,594 2,459,781 1,365,508 608,272 6,489 386,073 5,144,514 2013 Q4 43,466 41,444 1,500,894 666,388 189,494 13,066 126,245 2,580,998 2013 Total 245,995 424,819 7,257,722 3,534,469 1,232,646 21,682 810,583 13,527,916 Note: The number of accommodation types available changed beginning in 2013. The tables presented here reflect the new accommodation type categorization. See page 4 of the report for more information. 1 Transient Lodging Intermediaries are included in the Other category. 2 "Multiple" represents approximately 350 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, and 1.4 provide sales and tax receipts for these lodging providers in a multiple accommodation type category. Oregon Department of Revenue, Research Section 26