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

Chapter 3.85 of the Tigard Municipal Code, the Local Transient Lodging Tax, imposes the tax. Section 3.85.020 defines lodging as transient lodging under ORS 320.300, excluding dwelling units at nonprofit facilities, dormitory rooms used for educational purposes, camping sites, and recreational vehicle sites. Section 3.85.030 sets the rate at two and a half percent of the rent and makes the tax a debt of the occupant that is extinguished only by payment to the provider when rent is paid. For installment rent, a proportionate share of the tax goes to the provider with each installment, and if the provider does not collect, the finance director can require payment directly to the city.

Providers collect under § 3.85.040 and must state the tax separately on records and receipts under § 3.85.050. No provider can advertise that the tax will be absorbed, that it will not be added to the rent, or that any part will be refunded. Section 3.85.070 requires registration within 30 calendar days after commencing business, and the finance department issues a certificate of authority without charge within 15 business days. Under § 3.85.080 the tax is due quarterly, on or before the last day of the month following the end of the calendar quarter, and a return is filed even when no payment is due.

The finance director can extend a due date by up to 30 days for good cause, at a fee of three percent per month of the unpaid tax. Section 3.85.060 exempts dwelling units described in ORS 320.308. The chapter never uses the words short-term rental, so whether a rental home falls within the tax turns on the ORS 320.300 definition it adopts.