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Transient Lodgings Filing and Payment Information

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Information about the requirements for filing your transient lodgings reports and remitting the transient lodgings taxes and fees to the City of Portland's Revenue Division.
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Registration Requirements

Within the first fifteen (15) days of the start of business: Portland hotels, motels, Bed & Breakfasts, vacation rentals, and short term rental operators who provide lodging on a transient (non-permanent) basis for eight (8) days or more days in a calendar year and/or operators who advertise or market space for rent to the general public are required to register for a Revenue Division tax account.

Once you have registered, you will be issued a Certificate of Authority that should be posted in an obvious place that is easily seen by guests. This certificates assures the guests that you are authorized to collect the taxes and fees.


Filing Requirements

Quarterly Filing Requirements

Hotels / Motels and Short Term Rentals are required to report and remit transient lodgings taxes and fees quarterly, unless otherwise instructed to file monthly.

Quarterly reports and payments are due (and must be postmarked on or before) the last calendar day of the month following the end of the quarter. Transient Lodgings reports and payments are considered delinquent on the first day of the month following the due date.

Quarterly Report Due Dates and Delinquency Dates
QuarterDue DateDelinquent Date*
1st QuarterApril 30May 1
2nd QuarterJuly 31August 1
3rd QuarterOctober 31November 1
4th QuarterJanuary 31February 1

*If the due date falls on a Sunday or legal holiday, reports and payments are delinquent on the first business day that follows.

Monthly Filing Requirements

Booking Agents (defined in Portland City Code 6.04.010 D) and Online Travel Companies are required to report and remit transient lodgings taxes and fees monthly.

Monthly reports and payments are due (and must be postmarked on or before) the last calendar day of the following month. Transient Lodgings reports and payments are considered delinquent on the first day of the month following the due date.

Monthly Report Due Dates and Delinquency Dates
MonthDue DateDelinquent Date*
JanuaryFebruary 28/29March 1
FebruaryMarch 31April 1
MarchApril 30May 1
AprilMay 31June 1
MayJune 30July 1
JuneJuly 31August 1
JulyAugust 31September 1
AugustSeptember 30October 1
SeptemberOctober 31November 1
OctoberNovember 30December 1
NovemberDecember 31January 1
DecemberJanuary 31February 1

*If the due date falls on a Sunday or legal holiday, reports and payments are delinquent on the first business day that follows.

REMINDER: Collected transient lodgings taxes are not available funds for your operations. You are required to segregate these funds to ensure they can be paid when due. 


Hotel / Motel and Short-term Rental Transient Lodgings Taxes and Fees

Hotel / Motel and Short-term Rental Transient Lodgings Taxes

  1. City of Portland Transient Lodgings Tax: 6%
    (5% to the City general fund; 1% to Travel Portland)
  2. Multnomah County Transient Lodgings Tax: 5.5%
    (2.5% Convention Center Phase II; 2.725% Convention Center Phase I; .275% hotel operators)

Portland Tourism Improvement District (TID) Fee

A 2% Portland Tourism Improvement District fee on taxable rents is due from Hotels, Motels, and Booking Agents.

  • A Hotel, Motel, or Booking Agent may pass this charge on to the guest if it is separately stated on the guest's bill as "2% Portland Tourism Assessment."

Beginning July 1, 2021, an additional 1 percent surcharge will support economic recovery in the tourism industry following the global COVID-19 pandemic and economic recession. The surcharge is scheduled for a sunset review in 2026.

The funds generated from the TID are dedicated to promoting and marketing Portland's leisure and convention industries.

Nightly Fee on Short Term Rentals

A $4/night fee is due from Booking Agents and Short Term Rental Hosts for each night a guest rents a room. This fee is in addition to the Transient Lodgings Tax being collected.

This fee does not apply to commercially zoned Bed & Breakfasts.

The funds generated from this fee are used to fund affordable housing and homelessness initiatives in the Portland area.


Credits

Credits occur in cases where a tax payment exceeds the amount of tax due. The City of Portland will notify the operator in writing that they have a credit. Credits must be claimed on the next tax report.  Unclaimed credits will not be automatically applied.


Transient Lodgings Tax Exemptions

1. Monthly Renter Exemption

No transient lodgings tax is due for:

  • Occupants renting space for more than thirty (30) consecutive calendar days. The guest is eligible for a refund or credit for the first thirty (30) days if they stay thirty (31) days or longer without a break. Tax should no longer be charged starting day 31.
  • People who rent a room on a monthly basis and pay all at once for the entire month (regardless of the number of days in such a month).
2. Incidental Use Exemption

No transient lodgings tax is due for owners who rent private homes, vacation cabins, or a like facility for seven (7) days or less within a calendar year and do not advertise space for rent. Bed & Breakfast Homes and Inns do not qualify under this incidental use exemption.

3. Medical and Government Facilities Exemption 

No transient lodgings tax is due for any occupant in a hospital room, medical or mental health facility, convalescent home, home for aged people, or a government-owned and operated public institution.

4. Emergency Shelter/Disaster Relief Exemption

No transient lodgings tax is due for any person housed through an emergency shelter or disaster program where the rent is paid with government assistance funds.

5. Federal Government Exemption

No transient lodgings tax is due for federal government employees traveling on official government business, who present an official Government Exemption Certificate or official travel authorization. To claim an exemption for a government employee, please use the Transient Lodgings Tax Government Exemption Certificate.


Online Travel Companies

The following Online Travel Companies are collecting and remitting transient lodgings taxes to the City of Portland.

Online Travel Company (OTC) NameEffective Date
Agoda International USA, Inc.10/1/2013
RocketMiles / Rocket Travel10/1/2013
Egencia LLC7/1/2015
Expedia7/1/2015
Hotels.com LP7/1/2015
Hotel Tonight, Inc.7/1/2015
Hotwire, Inc.7/1/2015
Orbitz LLC7/1/2015
Priceline.com7/1/2015
Trip Advisor7/1/2015

Booking Agents

The following Booking Agents are collecting and remitting transient lodgings taxes to the City of Portland.

Booking Agent NameEffective Date
AirBNB7/1/2014
TripAdvisor2/1/2015
FlipKey2/1/2015
Vacasa2/19/2015
MisterBNB6/1/2015
HomeAway4/1/2018
Loftium3/1/2019

Short Term Rentals

If you own a Bed & Breakfast, vacation rental (owner/operator does not live at home), or "home stay" (owner/operator lives at home), you are operating a short term rental and need to:

Booking Agents listed above are registered with the City of Portland Revenue Division and collect, report, and remit Transient Lodgings taxes and fees on behalf of their hosts to the City of Portland.

  • If guests book with you directly and/or use any reservation platform not listed above, you are required to register with the Transient Lodgings Tax Program, file Transient Lodgings tax reports, and remit the taxes and fees to the City of Portland Revenue Division.
  • If your reservations are made exclusively using one or more of the reservation platforms listed above, you are required to register with the Transient Lodgings Tax Program, but you are not required to file Transient Lodgings tax reports. In this case, the platform is collecting and remitting the taxes and fees on your behalf.

Short Term Rental Registry

All valid short term rental (STR) permits are listed in the Short-Term Rental Registry.

Use the PortlandMaps Report: Short-Term Rental API documentation to programmatically access Registry data.

Platforms will be deemed in compliance with Ordinance #189557 (passed by Portland City Council on June 12, 2019) when listing based on information in the Registry.

Applications for a permit will display on the Registry with a status of “Application” and a renewal date of “TBD” until the permit has been fully issued. These applications are considered valid unless removed from the Registry. Once a permit has been issued, the listing will update to display a status of “Issued” and a renewal date.

For questions about the Short-Term Rental Registry, please contact the Bureau of Development Services at (503) 823-2633.


Close your Transient Lodgings Tax account

If you have stopped all of your transient lodgings activity (including advertising short term rentals) in the City of Portland, you must notify the Revenue Division.


Guest Information

Lodging establishments are required by City of Portland and Multnomah County Transient Lodgings Tax Codes to collect a total of 11.5% occupancy taxes from guests. You may also be charged an additional 2% for the Portland Tourism District, but only if it's itemized separately on your bill as "2% Portland Tourism Assessment".

Exemptions from the Transient Lodgings Taxes

Monthly Renter Exemption

If you stay for more than 30 consecutive days, you will stop paying the tax and any taxes collected in the first 30 days should be returned to you. You do not pay any taxes as long as there are no breaks in your stay.

Government Exemption

Federal government employees travelling on official federal government business are exempt from paying the tax if they can provide the hotel with:

  • Employment verification (government ID)
  • Travel orders (including statements authorizing travel on agency official letterhead) 
  • Government exemption certificate (includes tax exemption card issued by the State Department)

Federal employees are employees of a federal governmental department, agency or instrumentality (e.g., IRS, FDA, US Forest Service, Bureau of Indian Affairs). By an act of Congress, additional exemptions are granted for employees of the American Red Cross, Amtrak, and Federal Credit Unions traveling on official business.

There is no exemption for federal contractors or employees of the state, county, municipal, or tribal governments.

Refunds for Transient Lodgings Taxes

From the Lodging Establishment

A refund may be issued by the lodging establishment when the tax has been collected and it is later determined that the guest stays in the room for more than 30 consecutive days.

The operator is responsible for reporting the collection and refund on their tax report.

If the operator erroneously collected the tax and has already submitted the tax report to the City, then the guest must apply for a refund from the City of Portland instead of the lodging establishment.

From the City of Portland

The City of Portland will issue a refund when:

  1. A guest pays the tax; and
  2. The tax has already been reported to and deposited by the City; and
  3. It is determined that the tax was collected in error; and
  4. Less than 3 years have passed since the date of payment.

You must request a refund in writing, stating the reason(s) for the refund. You must include your receipts that show when and where you stayed, and the tax you paid. Mail your refund request to:

City of Portland - Transient Lodgings
P.O. Box 8791
Portland, OR 97207

Prior to issuing a refund, the Division will perform an audit of the lodging establishment to verify records.