Hotels & Lodging in Portland, OR (2026)
1 verified hotels & lodging rules for Portland, Oregon, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Portland charges a 6 percent transient lodgings tax on rent for any hotel or short-term rental stay of 30 days or less, collected by the operator at the time of payment.
Portland Hotel Tax: 6% on Rent
Some RestrictionsPortland City Code § 6.04.020
For the privilege of occupancy in any hotel, each transient must pay a tax in the amount of six percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment by the operator to the City.
Looking for Multnomah County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Portland city rules.
Hotels & Lodging in Multnomah County →