Multnomah County, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Total tax rate
- 11.5% of rent
- Base rate
- 5%
- Surcharges
- 1% + 3% + 2.5%
- Covers stays of
- 30 days or less
- First-tier penalty
- 10% of tax due
Summary
Multnomah County charges an 11.5% transient lodging tax on stays of 30 days or less in hotels, motels, and short-term rentals: a 5% base rate plus 1%, 3%, and 2.5% surcharges collected by the operator from the guest.
Each transient shall pay a tax of 11.5% of the rent charged by the operator, with this tax comprised of the following base rate and surcharges:
(1) The base rate of the tax imposed by subsection (A) is equal to 5%.
(2) A first surcharge rate of the tax imposed by subsection (A) is equal to 1%.
(3) A second surcharge of the tax imposed by subsection (A) is equal to 3%. This surcharge shall remain in force as long as required under the Visitor Facilities and Excise Tax Fund Intergovernmental Agreements. (S-1 2020)
(4) A third surcharge of the tax imposed by subsection (A) is equal to 2.5%. This surcharge shall remain in force as long as required under the Visitor Facilities and Excise Tax Fund Intergovernmental Agreements. (Ord. 1280, Amended, 02/20/20; Ord. 1206, Amended, 12/19/2013; Ord. 957, Amended, 01/25/2001; Ord. 941, Amended, 02/17/2000; ‘ 90 Code, § 5.50.050, 07/01/1998; Ord. 845, passed, 03/14/1996; Ord. 870, passed, 01/09/1996; Ord. 811, passed, 02/26/1995; Ord. 790, passed, 06/16/1994; Ord. 569, passed, 01/28/1988; Ord. 501, passed, 02/20/1986; Ord. 488, passed, 12/19/1985; Ord. 56, passed, 06/29/1972)
Full Breakdown
County Code § 11.401 imposes a tax on each transient occupying a hotel in the county equal to 11.5% of the rent charged: a 5% base rate, a 1% surcharge, a 3% surcharge (funds regional visitor facilities and debt service under the Visitor Facilities agreement), and a 2.5% surcharge (funds those facilities plus mental health, addiction treatment, and homeless services programs). Section 11.400 defines HOTEL broadly enough to reach short-term rentals: any structure or portion of one occupied for lodging or sleeping purposes for 30 days or less. The tax applies countywide, including inside Portland and other cities, but § 11.416 credits the base tax and first surcharge against any city transient lodging tax paid on the same stay.
Violations & Fines
Late remittance draws a 10% penalty, rising to 15% after 30 more days and 25% for fraud, plus 1% monthly interest. Failing to register, file, or collect the tax is a violation punishable by a fine up to $500 per offense under § 11.499.
Frequently Asked Questions
Does this tax apply to Airbnb and short-term rentals?
Do I pay this tax if my stay is in Portland?
Sources & Official References
Other rules in Multnomah County
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