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Transit Payroll Taxes for Employers
Should I be filing? A guide to TriMet and Lane Transit payroll taxes
Transit district taxes
 
The Oregon Department of Revenue administers tax programs for the Tri-County Metropolitan Transportation District (TriMet) and the Lane County Mass Transit District (LTD). Nearly every employer who pays wages for services performed in these districts must pay transit payroll tax.
 
The transit tax is imposed directly on the employer. The tax is figured only on the amount of gross payroll for services performed within the TriMet or Lane Transit Districts. This includes traveling sales representatives and employees working from home.
 
Who must file and pay?
 
All employers, including nonresident employers, who are paying wages earned in the TriMet or LTD districts must register and file with the Oregon Department of Revenue. Wages include all salaries, commissions, bonuses, fees, payments to a deferred compensation plan, or other items of value.
 
Your payroll service may not be aware that you have employees working in the transit districts. If so, you need to contact the service regarding your reporting and payment responsibility.
 
How to register
 
If you are a new employer and subject to the transit tax, complete the Combined Employer’s Registration, 150-211-055, including the transit tax section.
 
If you are currently registered and have employees in the transit tax districts, complete the Change in Status Report, 150-211-157.
 
These forms are available on the internet at www.oregon.gov/DOR/BUS, or by contacting the Oregon Department of Revenue at 503-945-8100.
 
TriMet logo
TriMet Transit District
 
ZIP code list
 
Use this list as a guideline to help determine if you have employees in the TriMet Transit District. Some ZIP codes may not coincide with the district boundaries. For TriMet boundary questions, call TriMet at 503-962-6466.
 

ZIP codes completely in TriMet Transit District
 

97005

      

97068

      

97210

      

97219

      

97232

97006

 

97201

 

97211

 

97220

 

97233

97008

 

97202

 

97212

 

97221

 

97236

97024

 

97203

 

97213

 

97222

 

97239

97027

 

97204

 

97214

 

97223

 

97258

97030

 

97205

 

97215

 

97225

 

97266

97034

 

97206

 

97216

 

97227

 

97267

97035

 

97208

 

97217

 

97229

 

97268

97036

 

97209

 

97218

 

97230

 

 

 
ZIP codes partially in TriMet Transit District

97007

      

97055

      

97113

97009

 

97060

 

97116

97013

 

97062

 

97123

97015

 

97070

 

97124

97019

 

97080

 

97140

97022

 

97086

 

97224

97023

 

97089

 

97231

97045

 

 

 

 

 
Counties
Clackamas, Multnomah, Washington

 
 
TriMet Transit District rate

1/1/1989 to 12/31/99
 
0.006176
1/1/2000 to 12/31/01
 
0.006195
1/1/2002 to 12/31/04
 
0.006218
1/1/2005 to 12/31/05
 
0.006318
1/1/2006 to 12/31/06
 
0.006418
1/1/2007 to 12/31/07
 
0.006518
1/1/2008
 0.006618
 
Deleted from TriMet
(Transit still subject prior to the deletion date)
 
Canby
 
1/1/02
Sandy
 
1/1/00
Wilsonville
 
1/1/89
Molalla
 
1/1/89
Damascus
 
1/1/89
 
Lane Transit District logo
Lane Transit District

ZIP code list
 
Use this list as a guideline to help determine if you have employees in the Lane Transit District. Some ZIP codes may not coincide with the district boundaries. For Lane Transit boundary questions, call LTD at 541-682-6100.
 

City

 

ZIP code

Alvadore

 

97409

Blue River

 

97413

Coburg

 

97408

Cottage Grove

 

97424

Creswell

 

97426

Dexter

 

97431

Elmira

 

97437

Eugene

 

97401–97405

Eugene

 

97408

Eugene

 

97440

Fall Creek

 

97438

Finn Rock

 

97488

Goshen

 

97405

Jasper

 

97438

Junction City

 

97448

Lancaster

 

97448

Leaburg

 

97489

Lowell

 

97452

Maywood

 

97413

McKenzie Bridge

      

97413

Pleasant Hill

 

97455

Springfield

 

97477–97478

Thurston

 

97482

Trent

 

97431

Veneta

 

97487

Vida

 

97488

Walterville

 

97488

 
County
Lane

 
 
Lane Transit District rate
 
10/1/94 to 12/31/06
 
0.006
1/1/07 to 12/31/07
 
0.0062
1/1/08
 0.0064
 
When to file the transit tax
 
Your transit tax is reported quarterly using the Oregon Quarterly Tax Report (Form OQ). Make your payment using the payment coupon, Form OTC, or through the department’s electronic fund transfer (EFT). For EFT information, please call 503-947-2017.
 
How to figure the transit tax
 
Multiply the gross taxable payroll earned within the transit district by the current transit rate. The current rate should be printed in the TriMet/LTD portion of the Oregon Quarterly Combined Tax Report (Form OQ).
 
Exempt payroll

The following are exempt from transit payroll taxes:
  1. Federal credit unions.
  2. Public school districts.
  3. 501(c)(3) nonprofit and tax-exempt institutions (except hospitals).
  4. Insurance companies (except domestic insurers).
  5. Domestic service in a private home.
The following are exempt from LTD, but subject to TriMet taxes:
  1. Public education districts.
  2. Public special service and utility districts.
  3. Port authorities.
  4. Fire districts.
  5. City, county, and other local governments.
For more definitions of exempt payroll for payroll taxes, refer to the Oregon Business Guide.
 
Penalty and interest
  • You will be charged a 5 percent penalty on any unpaid tax after the return's due date.
  • You will be charged an additional 20 percent penalty on any tax due if Form OQ is filed more than one month late.
  • You will also be charged interest, at the current rate, on the unpaid tax from the return's due date.
Contact
 
For more information on TriMet or LTD tax, call the Oregon Department of Revenue at 503-945-8100.
 
Self-employment transit tax
 
If you have self-employment earnings within a transit district, they may be subject to transit self-employment tax. For more information, call 503-378-4988.
 
You may download forms from our website: www.oregon.gov/DOR/BUS, or write to:
 
Forms, Oregon Department of Revenue
PO Box 14999
Salem OR 97309-0990
 
If you use a payroll service or a tax preparer, please be sure your preparer is filing and depositing correctly for transit taxes.

150-211-503 (Rev. 07-2008)

 
Page updated: July 10, 2008

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