Tax Forms
Transient Room Tax Form
Fuel Tax Form

Transient Room Tax

Hotels operating within the city limits of Pendleton are required to obtain a business license and pay the annual business license tax, prior to starting a business. Please see the business license section of this page for more information.

Hotels are required to collect a Transient Room Tax (TRT) and a Tourism Promotion Assessment Charge (TPAC) from patrons. The TRT rate for the City of Pendleton is 8% and the TPAC rate is $1.50 per night per paid room of occupancy and $0.50 per night per paid space for mobile home or trailer park spaces. The TRT and TPAC tax is collected by all hoteliers located within Pendleton City limits and is due to the City within 30 days following the close of each calendar quarter.

Transient Room Tax forms are mailed out quarterly to the current hoteliers on file. You may also obtain transient room tax forms at city hall or by downloading the transient room tax form in PDF format.

Fuel Tax

On December 2, 2008 the City of Pendleton established a business license tax on motor vehicle fuel dealers. This four-cent fuel tax was adopted to help pay for the construction costs of Airport Road. Every dealer engaging in the sale, use or distribution of motor vehicle fuel is required to remit, no later than the 25th day of each calendar month, a statement of all motor vehicle fuel sold, used or distributed by the dealer and a payment for the tax being reported.