Airbnb, Vrbo, and other booking platforms operating in Portland must verify a valid city short-term rental permit number on each listing, remit Transient Lodging Tax directly, and respond to city takedown requests under PCC 6.04 and Multnomah County rules.
Portland and Multnomah County require booking platforms to display the host's valid Accessory Short-Term Rental permit number on each listing, refuse new listings without one, and remit the City of Portland Transient Lodging Tax (about 6%), Oregon state tax, and Multnomah County tax directly to the relevant authorities under PCC 6.04. Platforms must respond to city-issued takedown notices for unpermitted listings within a defined window and produce booking and tax records on request. Voluntary collection agreements with Airbnb and Vrbo formalize remittance, and noncompliance can trigger statewide tax enforcement.
Platforms hosting unpermitted Portland listings or failing to remit Transient Lodging Tax face city civil penalties, audit assessments, and possible referral to the Oregon Department of Revenue for state tax enforcement.
See how Portland's host platform liability rules stack up against other locations.
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