Gresham, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- set by council resolution
- Covers
- hotels, motels, inns, STRs
- Exempt
- stays over 30 days
- Exempt
- rent under $15/day
- Remittance
- quarterly by operator
Summary
Gresham taxes overnight stays at hotels, motels and short-term rentals alike under its Transient Lodging Tax, with the rate set by council resolution and collected by the operator.
For the privilege of occupancy in a transient lodging facility in the city, each transient shall pay a tax in the amount set by council resolution. The
tax shall be computed on the rent. The tax constitutes a debt owed by the transient to the city, which is extinguished only by payment by the operator to the city. The transient shall pay the tax to the operator at the time the rent is paid. The operator shall record the tax when rent is collected if the operator keeps records on the cash accounting basis and when earned if the operator keeps records on the accrual accounting basis. If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each installment. In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services or commodities. (Ord. No. 1797, Amended, 04/19/2019; Ord. No. 1759, Amended, 11/19/2015)
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Gresham taxes occupancy in any 'transient lodging facility' within the city: a term covering not just hotel, motel and inn rooms but also houses, cabins, condominiums, apartments and RV/mobile home spaces rented for 30 days or less, folding short-term rentals into the same tax. The rate itself isn't printed in the ordinance; it's set by city council resolution. Operators collect the tax from each transient when rent is paid and remit it to the city manager at least quarterly. Stays over 30 days and rent under $15/day are exempt.
Violations & Fines
An operator who misses the remittance deadline owes a 10% delinquency penalty, rising to 25% for fraud or evasion, plus a possible fine up to $5,000 if the tax due can't be calculated, under GRC 9.60.080.
Frequently Asked Questions
What is Gresham's transient lodging tax rate?
Do short-term rentals pay the same lodging tax as hotels?
Sources & Official References
Other rules in Gresham
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Transient Occupancy Tax in Nearby Cities
How other cities in Multnomah County handle transient occupancy tax.