Beaverton, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- 4% of rent
- Applies to
- Stays under 30 consecutive days
- Effective
- October 1, 2016
- Stacks with
- County and state lodging tax
Summary
Beaverton charges a 4% transient lodging tax on hotel, motel, and short-term rental stays under 30 consecutive days, on top of county and state tax.
For the privilege of occupancy in any transient lodging within the corporate limits of the City on or after October 1, 2016, each transient shall pay a tax of four percent of the rent.
1. 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.
2. The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.
3. The tax shall be collected by the transient lodging tax collector that collects the consideration charged for occupancy of the transient lodging or that receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
4. The tax imposed by this subsection is in addition to and not in lieu of any other local transient lodging tax collected within the corporate limits of the City.
B. The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under subsection A of this section.
Full Breakdown
Beaverton's lodging tax ordinance imposes a 4% tax on the rent paid by any transient occupying transient lodging within city limits, effective October 1, 2016. "Transient lodging" reaches not just hotels and motels but houses, condominiums, apartment units, and RV or tent spaces used for temporary occupancy of less than 30 consecutive days, so short-term rentals fall within the tax. It stacks on top of, and is separate from, both the Washington County transient lodging tax and any state transient lodging tax on the same stay. Collectors may withhold a 5% collection reimbursement charge from what they remit.
Violations & Fines
Violations are processed under BC 7.18.150 as civil infractions with penalties set by the chapter's enforcement provisions, in addition to any civil action to recover unpaid tax.
Frequently Asked Questions
What is Beaverton's hotel tax rate?
Does Beaverton's lodging tax apply to short-term rentals?
Sources & Official References
Other rules in Beaverton
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Transient Occupancy Tax in Nearby Cities
How other cities in Washington County handle transient occupancy tax.