Hillsboro, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of rent
- Effective date
- August 17, 2017
- Registration deadline
- 15 days after starting business
- Admin fee retained by collector
- 5% of tax collected
- Long-stay exemption
- over 30 consecutive days
Summary
Hillsboro charges a 3% Transient Lodging Tax on hotels, motels, inns, RV/tent sites, and short-term rental houses or apartments rented 30 days or less, collected by the operator and remitted monthly to the City.
Effective August 17, 2017 each occupant shall pay a TLT in the amount of 3% of the rent. The occupant shall pay the TLT with the rent to the Transient Lodging Tax Collector. TLT amounts shall be rounded down to the nearest cent. The Transient Lodging Tax Collector shall maintain records of all rent charged and TLT payments received. If rent is paid in installments a proportionate share of the TLT shall be paid by the occupant to the Transient Lodging Tax Collector with each installment unless the occupant pays the entire amount with the first payment.B.Bills, receipts or invoices provided to occupants shall list the City TLT separately and must accurately state the amount of tax. All amounts listed as TLT on invoices, bills or receipts must be reported as TLT and, after collection, must be turned over to the City, less the 5% administrative charge. (Ord. No. 6492, § 1, 12-3-2024)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 1 | Community Development Code: Supplement 1).
Full Breakdown
Since August 17, 2017, every occupant of transient lodging in Hillsboro pays a 3% Transient Lodging Tax (TLT) on rent, added to the bill by the lodging provider or booking intermediary. The tax applies broadly: hotel, motel and inn rooms, RV/tent camping sites, and houses, cabins, condos or apartments rented for 30 consecutive days or less, so short-term rental hosts are TLT collectors just like hotels. Collectors register with the City Tax Administrator, display a certificate of authority, and remit tax monthly by the 10th, keeping a 5% administrative fee. Stays over 30 days, rent under $2/day, and medical-facility occupants are exempt.
Violations & Fines
Late remittance draws 1% monthly interest plus a 10% penalty (15% more after 30 days); fraud or refusal to collect adds a 25% penalty and the City can record a lien on the property.
Frequently Asked Questions
Do short-term rental hosts have to collect this tax?
What happens if a guest stays more than 30 days?
Sources & Official References
Other rules in Hillsboro
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Transient Occupancy Tax in Nearby Cities
How other cities in Washington County handle transient occupancy tax.