Albany, OR Short-Term Rentals: Taxes & Fees (2026)

Albany Municipal Code Chapter 3.14, the Transient Room Tax Ordinance, does not treat short-term rentals as a separate class. Section 3.14.020(4) names "vacation rental" in the list of structures that count as a lodging facility, alongside hotels, inns, bed and breakfasts and motels, whenever the occupancy is for less than a 30-day period. A guest who stays 30 consecutive calendar days or less is a "transient," and a person who pays for lodging on a monthly basis is not one. Under § 3.14.040 each transient pays nine percent of the rent charged. Rent means the consideration charged for the space, valued in money, goods, labor, credits or property, less discounts for seniors, AAA, Good Sam Club and similar programs.

The collection duty falls on the "lodging tax collector," defined as either a lodging provider or a lodging intermediary. A lodging provider is the owner of the lodging facility, an identified management company, or an individual representing the owner. A lodging intermediary is an outside person or entity that facilitates the sale or rent of lodging and charges for occupancy, collects the consideration, or receives a fee or commission while requiring the provider to use a specified third-party entity to collect. Under § 3.14.100 the collector that collects the consideration is responsible for collecting the tax and files the return with the City of Albany Finance Department or another Tax Administrator the City identifies.

The administrative steps are printed in the code. A person starting business as a lodging provider registers with the Tax Administrator within 15 calendar days after commencing business (§ 3.14.060). The Tax Administrator issues a certificate of authority without charge within 10 days after registration, and the certificate must be displayed prominently at the place of business (§ 3.14.070). The certificate states that it does not constitute a permit. Returns for the preceding month are due on the fifteenth day of the month, and payment is delinquent on the last day of the month in which it is due (§ 3.14.110). After calculating the gross tax, the collector retains five percent as compensation for recordkeeping. The tax must be stated separately on the collector's records and on every receipt, and the collector cannot advertise that the tax will be absorbed or refunded (§ 3.14.080). Guest records and accounting books are kept for three years and six months (§ 3.14.090).