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Payroll & Self-Employment Tax Information

Payroll and Self-Employment Taxes

Payroll and self-employment taxes, which provide revenue for mass transit in Oregon and elsewhere, are administered and collected by the Oregon Department of Revenue (DOR). This revenue is a key source of funding from Lane Transit District (LTD) and supports its operating budget.

The payroll and self-employment tax rates effective January 1, 2016, are 0.0071 ($7.10 per $1,000) of the wages paid by an employer and the net earnings from self-employment for services performed within the Lane Transit District boundary.

Link to payroll tax information from DOR: http://www.oregon.gov/DOR/forms/FormsPubs/transit-payroll-taxes_211-503.pdf

Link to self-employment tax info from DOR: http://www.oregon.gov/DOR/forms/FormsPubs/form-ltd-instructions_560-001_2015.pdf

Lane Transit District Boundary

To determine if a business or property is located within the LTD District boundary, please consult the list of zip codes below. The District boundary does not directly correlate with the zip codes listed and the linked map may provide more clarity.

If you have a question about your LTD tax status, please contact LTD at 541-687-5555. Any questions regarding other program requirements should be addressed to the Oregon Department of Revenue (503-378-4988).

LTD District Boundary Map (12MB)

Zip codes within the LTD Service District boundary:

97401 97402 97403  97404  97405
 97408  97413  97424  97426  97431
 97437  97438  97440  97452  97455
 97475  97477  97478  97482  97487
 97488  97489      

Tax Rate Changes

The Oregon State Legislature sets the maximum taxation rate for payroll and self-employment taxes that may be imposed by the LTD Board of Directors. LTD ordinances 50 and 51 set the payroll and self-employment tax rates with a schedule for rate changes. The following chart reflects the taxation rate schedule set forth in ordinances 50 and 51:

Tax Period
Rate
Calendar Year 2016  0.0071
Calendar Year 2017  0.0072
Calendar Year 2018  0.0073
Calendar Year 2019
 0.0074
Calendar Year 2020  0.0075
Calendar Year 2021  0.0076
Calendar Year 2022 0.0077
Calendar Year 2023  0.0078
Calendar Year 2024  0.0079
Calendar Year 2025 and Thereafter
 0.0080

Lane Transit District acknowledges and thanks the many area businesses that support local public transportation services through the payroll and self-employment tax.

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