Taxes & Fees: Hillsboro vs Tigard
How do taxes & fees rules compare between Hillsboro, OR and Tigard, OR?
Tigard has fewer restrictions than Hillsboro.
Hillsboro, OR
Washington County
Hillsboro requires STR operators to collect and remit the transient lodging tax on stays under 30 days. Washington County may levy additional taxes.
View full Hillsboro rules →Tigard, OR
Washington County
Short-term rentals in Tigard collect three layers of transient lodging tax: 1.5% Oregon state TLT under ORS Chapter 320, administered by the Oregon Department of Revenue; 9% Washington County TLT (effective July 1, 2006), administered by Washington County Finance, of which 5% is returned to operators as a service fee; and 2.5% City of Tigard local TLT codified in TMC Title 3 (effective September 8, 2017). The only Tigard-specific recurring city fee tied to operating an STR is the TMC Chapter 5.04 business license. There is no separate Tigard STR application fee codified.
View full Tigard rules →Key Facts Comparison
| Fact | Hillsboro | Tigard |
|---|---|---|
| Tax | Transient lodging tax | - |
| Applies To | Stays under 30 days | - |
| County | Washington County tax may also apply | - |
| Registration | Finance Department | - |
| Oregon State TLT | - | 1.5% (ORS Chapter 320; Oregon Department of Revenue) |
| Washington County TLT | - | 9% (effective July 1, 2006; 5% returned to operators as service fee) |
| Tigard Local TLT | - | 2.5% (TMC Title 3; effective September 8, 2017) |
| Combined Tax Burden | - | 13% (1.5% state + 9% county + 2.5% city) |
| Exempt Stays | - | 30 or more consecutive nights (ORS 320.300) |
| Tigard STR Application Fee | - | None codified; TMC 5.04 business license applies |
| Platform Collection | - | Airbnb remits state TLT on platform bookings; direct bookings remain operator's responsibility |
Highlighted rows indicate differences between cities.
Hillsboro FAQ
What taxes do Hillsboro STR hosts pay?
Hosts must collect the city transient lodging tax on stays under 30 days. County taxes may also apply.
Do Airbnb hosts in Hillsboro need to pay lodging tax?
Yes. Verify whether the platform remits automatically or if you must file independently.
Tigard FAQ
What is the total lodging tax rate for a Tigard Airbnb?
The combined transient lodging tax rate inside the City of Tigard is 13%: 1.5% Oregon state TLT under ORS Chapter 320, 9% Washington County TLT (effective July 1, 2006), and 2.5% Tigard local TLT codified in TMC Title 3 (effective September 8, 2017). Washington County allows operators to retain 5% of the 9% county tax as a service fee for collecting and remitting it.
Who do I register with to remit Tigard STR taxes?
Three separate registrations: (1) the Oregon Department of Revenue for the 1.5% state TLT under ORS Chapter 320; (2) Washington County Finance for the 9% county TLT (registration and remittance forms are available on the Washington County Finance TLT page); and (3) the City of Tigard Finance Department for the 2.5% local TLT under TMC Title 3.
Does Airbnb collect Tigard's local lodging tax?
Airbnb has historically collected and remitted the Oregon state TLT (1.5%) on bookings made through its platform. Coverage of county and city local TLTs varies by platform agreement; operators should confirm with Washington County Finance and the City of Tigard Finance Department whether the platform is currently collecting the 9% county and 2.5% Tigard local TLT on their bookings. Direct-booked stays (off-platform reservations) remain the operator's responsibility for all three layers.
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