Short-Term Rentals in Marion County, OR (2026)
1 county-level rule, plus city-specific rules for 1 city in Marion County, Oregon.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Marion County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Taxes & Fees
Every Oregon short-term rental owes the state transient lodging tax of 1.5 percent under ORS 320.305. Rentals within Salem also owe the City's 9 percent transient occupancy tax under SRC Chapter 37.
Short-Term Rental Lodging Taxes in Marion County, Oregon
Some RestrictionsORS 320.305
A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging. The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.
Short-Term Rentals by City in Marion County
1 cities in Marion County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
All Marion County ordinances
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