Corvallis, OR Short-Term Rentals: Host Platform Liability (2026)

Section 8.04.040 of the Corvallis Municipal Code, titled Lodging tax collector's duties, requires every lodging tax collector, defined to include a lodging intermediary or hosting platform under Section 8.04.010, to collect the lodging tax at the same time rent is collected and to state the tax amount separately on any receipt. A collector may not advertise that it will absorb the tax or that the tax will not be added to rent. The section goes further for the platform economy: upon the City's request, a transient lodging tax collector must provide the physical addresses of its lodging facilities within the City limits along with the name and mailing address of the general manager, agent, owner, or host responsible for each location.

Building on that disclosure duty, the chapter bars a hosting platform for short-term rentals from collecting its own booking-service fee unless the short-term rental it is booking is lawfully registered as an operator with the City and holds a certificate of authority under Section 8.04.060 at the time the stay actually occurs, not merely at the time of booking. This links the platform's own revenue to the host's compliance with the City's registration system, giving the platform a direct financial incentive to confirm registration before listing a Corvallis property.