Local Lodging Tax

The City of Cottage Grove passed lodging tax ordinance Number 1017, which applies a 3% tax to the sales of transient lodging accommodations and related services for a period of fewer than 30 days at an establishment (such as but not limited to hotels, motels and bed and breakfasts) located within the City limits. See the City's of Cottage Grove's Ordinance Number 1017 for further details.

Beginning May 1, 2020 all facilities and establishments within the City of Cottage Grove city limits that are classified as one of the following other than the renting or leasing of it for a continuous period of 30 days or more must start imposing a 3% tax on the gross receipts from the furnishing of lodging:

• Hotel
• Motel
• Resort
• Rooming House
• Tourist Court

These funds will be collected quarterly and have a due date of thirty days following the dates listed:

• 1st Quarter - April 1st
• 2nd Quarter - July 1st
• 3rd Quarter - October 1st
• 4th Quarter - January 1st

Liens

Failure to pay the tax within 30 days of the dates listed above can result in the City certifying the tax as a lien against the real property on which the lodging establishment is located, along with interest, penalties, administrative costs and attorney's fees. The local lodging tax return must be filed with the City of Cottage Grove by all lodging facilities even if no sales occurred during the given quarter.