Portland, OR Hotels & Lodging: Transient Occupancy Tax (2026)

PCC 6.04.020 imposes a 6% tax on the rent paid by transient guests for lodging in any hotel, motel, bed-and-breakfast, RV park, or short-term rental for stays of less than 30 consecutive days. The Portland Revenue Division administers the tax. Operators must register, collect at the time of payment, file quarterly returns (monthly for large operators), and remit. Multnomah County Code Chapter 11.300 layers a 5.5% county/Metro tax (3% county general fund + 2.5% Metro Convention and Visitor Facilities Trust Account). Oregon imposes a 1.5% state lodging tax under ORS 320.305 administered by the Oregon Department of Revenue, with proceeds funding Travel Oregon tourism marketing. The combined effective rate on a Portland hotel room is 13.0%, displayed as a line item on the guest folio. Operators receive a 5% administrative collection allowance on the city tax for timely returns (PCC 6.04.090). Exemptions include stays of 30+ consecutive days, federal employees on official business with proper documentation, and certain diplomatic personnel.