Lane County, OR Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Liability standard
- Joint and several, host and platform
- Governing section
- Lane Code § LC 4.005.123
- Platform fee condition
- Only for registered rentals, LC 4.005.120
- Tax administrator
- Lane County Treasurer or designee
- Interest rate
- ORS 305.220 monthly rate
- Penalty basis
- Same amount as ORS 314.400
- Deficiency notice window
- 3 years from discovery
Summary
Lane Code Section 4.005.123 makes short-term rental hosting platforms jointly and severally liable for the county's transient lodging tax, right alongside the property owner. Any booking intermediary that collects payment for a Lane County rental, not just the host, is a Transient Lodging Tax Collector and can be pursued directly by the Tax Administrator for unpaid tax, interest and penalties on that stay.
Transient Lodging Providers who receive any portion of the Rent for Transient Lodging and Transient Lodging Intermediaries that provide booking service are both Transient Lodging Tax Collectors and are jointly and severally liable for the tax.
Full Breakdown
" That means the county's Tax Administrator, the Lane County Treasurer or a designee, does not have to chase the individual host first; a hosting platform that processed the booking payment can be assessed directly. 105 defines a "Short-Term Rental Hosting Platform" as a business that facilitates the retail sale of transient lodging by connecting occupants with providers, and states such platforms "are transient lodging intermediaries" for TLT purposes. 130. 145 lets the Tax Administrator issue a deficiency determination or an estimated assessment for fraud, refusal to collect, or delay, with notice mailed within three years of discovery and payment due within ten business days before the determination becomes final. 115 confirms the collector is liable for tax that should have been collected from the occupant, except when the occupant simply never paid rent.
Violations & Fines
Under Section 4.005.140, unpaid TLT draws interest at the ORS 305.220 rate for every month or partial month the return is late, plus a penalty calculated the same way as the state income tax penalty under ORS 314.400 for failing to file or pay. Section 4.005.155 lets the county require security for collection, and Section 4.005.160 authorizes the county to record a lien against the collector's property for unpaid tax, interest and penalties, which can attach to a hosting platform's registered agent for service as well as the host.
Frequently Asked Questions
Can Lane County collect the transient lodging tax from a booking platform instead of the host?
What counts as a Short-Term Rental Hosting Platform under Lane County's code?
Can a platform collect booking fees for a rental that isn't registered with the county?
What happens if the tax on a booked stay is never remitted?
Sources & Official References
Other rules in Lane County
Compare Lane County to another location·View the Oregon short-term rentals overview
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