Corvallis, OR Short-Term Rentals: Short-Term Rental Permits (2026)

Corvallis Municipal Code Section 8.04.060 requires every person engaging in business as a lodging tax collector, which under Section 8.04.010(5) includes any short-term rental host, to register with the Tax Administrator on a City-provided form. A collector already operating when the current ordinance was adopted had 30 calendar days to register; anyone starting business afterward has 15 calendar days from commencing business. Registration sets out the name under which the collector transacts business and the location of the rental. Within 15 days of registration, the Tax Administrator issues, at no charge, a certificate of authority that must be displayed prominently at the rental so guests can see it, or, for an online booking transaction, made viewable through a link presented during the payment process.

The certificate states the collector's name, the property address, and the issuance date, and it carries a printed disclosure that the certificate does not authorize unlawful operation and does not itself constitute a permit for any other required City approval. Certificates are non-assignable and nontransferable, so a change of ownership requires a new registration. Registering after the tax obligation arose does not excuse a host from any unpaid tax already due.