Washington County, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 9% of rent charged
- Collector fee kept
- 5% of tax collected
- Return due date
- 15th of following month
- First late penalty
- 10% of tax due
- Second late penalty
- Additional 15% after 30 days
- Fraud penalty
- Additional 25% enhanced
- Record retention
- 3 years of guest records
Summary
Washington County taxes every hotel, motel, and inn stay at 9% of rent under its Transient Lodging Tax ordinance (WCC 3.08.080). Operators collect the tax from guests, may keep a 5% collection fee, and must remit the rest to the Chief Financial Officer by the 15th of the following month or face escalating penalties.
For the privilege of occupancy in transient lodging within Washington County, on and after the effective date of this ordinance, each transient shall pay a tax in the amount of nine percent of the rent, or, if a rent package plan is used, that portion attributable to rent, charged by the operator. The tax constitutes a debt owed by the transient to the county that is extinguished only by payment to the tax collector or to the county. ... Five percent of the tax due may be retained by the tax collector as a collection reimbursement charge to defray the costs of collecting and reporting the tax and of maintaining records.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Community Development Code: Supplement 2 | Code of Ordinances: Supplement 25).
Full Breakdown
080 sets the transient lodging tax at nine percent of the rent charged "for the privilege of occupancy in transient lodging within Washington County," with the tax constituting a debt the guest owes the county until paid to the operator or intermediary. 020(N) reaches beyond conventional hotels, motels and inns to "any other housing, including but not limited to, a private home, cabin, vacation rental or like facilities" rented for overnight stays, so a bed-and-breakfast or short-term rental owes the identical 9% rate as a downtown hotel.
140). 110). 175: one-ninth funds the Washington County Fair, three-ninths goes to tourism promotion, and the rest funds county purposes, with cities receiving a share of tax collected from lodging inside their limits. 170(C) lets the county collect that city's tax under an interlocal agreement instead of layering on a second county tax, operators in Hillsboro or Beaverton should confirm with those cities which authority currently collects from their property.
Violations & Fines
WCC 3.08.480 makes it unlawful to skip registration, withhold a return, or file a false report, and treats any violation as a civil infraction under Chapter 1.12, with each unpaid transaction a separate infraction. Late remittance draws a 10% penalty (3.08.260), a further 15% after 30 days (3.08.270), up to 25% more for fraud (3.08.280), plus 1% monthly interest (3.08.290); the county may also sue for an injunction or receiver, or refer fraud for criminal prosecution.
Frequently Asked Questions
What is Washington County's hotel occupancy tax rate?
Can a hotel keep any of the tax it collects?
When are lodging tax returns and payments due?
What penalty applies if a hotel pays the tax late?
Does the county's lodging tax apply inside Hillsboro or Beaverton?
Sources & Official References
Other rules in Washington County
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