Medford, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current tax rate
- 11% since August 1, 2020
- Prior rate
- 9% from Jan. 1, 2006–Jul. 31, 2020
- Governing section
- Medford City Code § 8.802
- Remittance deadline
- Last day of each month
- New-business registration
- Within 15 days of opening
- Late filing penalty
- 100% of tax due, plus interest
- Enforcing officer
- City of Medford Chief Financial Officer
Summary
Medford imposes an 11% transient lodging tax on hotel, motel and inn occupancy under City Code § 8.802, collected by the lodging tax collector at checkout and remitted monthly to the Chief Financial Officer. Registration, monthly returns, and penalties for late filing apply, and the rate rose from 9% to 11% effective August 1, 2020.
For the privilege of occupancy in any transient lodging, on and after August 1, 2020, (1) A tax of eleven percent (11%) is imposed on any consideration rendered for the sale, service or furnishing of transient lodging. The tax remains at nine percent (9%) for any such transaction occurring prior to August 1, 2020 and on or after January 1, 2006. (a) 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. ... (d) The tax imposed by this subsection is in addition to and not in lieu of any state transient lodging tax.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2026-32, passed May 6, 2026).
Full Breakdown
801(1)(a)). 802(1) sets the tax at 11% of the total retail price charged for the room, effective August 1, 2020; stays billed between January 1, 2006 and July 31, 2020 were taxed at 9%. 802(1)(c)-(d)), in addition to any state lodging tax. 801(11)); guests who stay longer, or who pay monthly rent, fall outside the tax. 806). 807). The Chief Financial Officer may grant a one-month filing extension for good cause, with interest charged on the deferred amount. 805).
Violations & Fines
A hotel operator that misses the monthly filing or payment deadline without an approved extension owes a penalty equal to 100% of the tax due, on top of the tax itself, plus interest on the unpaid balance for every month it remains delinquent (§ 8.808(1), (3)). The Chief Financial Officer can add a further penalty on top of the standard one if the failure to file or pay is traced to fraud or intent to evade the tax (§ 8.808(2)). An operator may petition the City Council to waive or refund all or part of a penalty on a showing of good cause (§ 8.808(6)), and deficiency determinations can be appealed to the City Council under § 8.766/8.809.
Frequently Asked Questions
What is Medford's hotel occupancy tax rate?
Who actually collects and pays the Medford lodging tax?
Do hotels need to register with the City of Medford?
What happens if a Medford hotel files the tax late?
Sources & Official References
Other rules in Medford
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