Taxes & Fees: Gresham vs Portland
How do taxes & fees rules compare between Gresham, OR and Portland, OR?
Gresham and Portland have similar restriction levels.
Gresham, OR
Multnomah County
Gresham requires STR operators to collect and remit the transient lodging tax on stays of fewer than 30 days. Multnomah County also levies a tourist development tax.
View full Gresham rules →Portland, OR
Multnomah County
Portland short-term rental operators must collect and remit a combined 11.5% Transient Lodging Tax: 6% Portland city tax under PCC Chapter 6.04, plus a 5.5% Multnomah County tax (3% county + 2.5% Metro/Visitor Facilities). Hosting platforms (Airbnb, Vrbo) typically collect and remit on behalf of operators. State lodging tax of 1.5% is additional.
View full Portland rules →Key Facts Comparison
| Fact | Gresham | Portland |
|---|---|---|
| Tax Required | Transient lodging tax | - |
| Applies To | Stays under 30 days | - |
| County Tax | Multnomah County tourist tax also applies | - |
| Filing | Quarterly or monthly | - |
| Portland City Tax | - | 6% (PCC 6.04) |
| Multnomah County Tax | - | 5.5% (3% county + 2.5% Metro) |
| State Lodging Tax | - | 1.5% (ORS 320.305) |
| Combined Rate | - | 13.0% total on transient lodging |
| Platform Collection | - | Airbnb / Vrbo collect city and county portions |
| Filing Frequency | - | Quarterly (or monthly for large operators) |
Highlighted rows indicate differences between cities.
Gresham FAQ
What taxes do Gresham STR hosts pay?
Hosts must collect the city transient lodging tax and Multnomah County tourist development tax on stays under 30 days.
Do Airbnb hosts in Gresham need to pay lodging tax?
Yes. Verify whether the platform remits taxes automatically or if you must file and pay directly.
Portland FAQ
What is the total lodging tax rate on a Portland Airbnb?
13.0% combined: 6% City of Portland, 3% Multnomah County, 2.5% county Metro/Visitor Facilities, and 1.5% State of Oregon. Platforms generally collect the city and county portions automatically; the state portion is also typically platform-collected.
Do I still need to file if Airbnb collects the tax for me?
Yes. Even when the platform remits, Portland Revenue Division requires the operator to register and file a return showing platform-collected amounts and any direct-booking revenue. Direct bookings remain the operator's full responsibility to collect and remit.
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