Hotels & Lodging in Salem, OR (2026)
1 verified hotels & lodging rules for Salem, Oregon, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Salem imposes a nine percent transient occupancy tax on every hotel, motel, and other transient lodging stay of 30 days or less, charged to the guest and collected by the operator at the time rent is paid (SRC 37.030). The same tax and definition explicitly reach short-term rentals, so a Salem hotel bill and an Airbnb booking both carry the identical nine percent city tax.
Salem Hotel Occupancy Tax Rate and Rules
Some RestrictionsSalem Revised Code § 37.030
Sec. 37.030 - Tax imposed. "For the privilege of occupancy in any transient lodging, each transient shall pay a tax in the amount of nine percent of the rent charged by the operator. The transient shall pay the tax to the operator of the transient lodging at the time the rent is paid. The operator shall enter the tax on the operator's records when rent is collected if the operator keeps records...
Looking for Marion County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Salem city rules.
Hotels & Lodging in Marion County →