Benton County, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Registration deadline
- Within 15 days of starting business (§ 39.300)
- Certificate issuance
- No fee, issued within 10 days (§ 39.301)
- Fee retention
- Collector may keep 5% of tax collected (§ 39.201)
- Late penalty
- 10% first, +15% after 30 days (§ 39.500)
- Interest
- 0.5% per month on unpaid tax (§ 39.501)
Summary
Benton County's transient lodging tax reaches short-term rentals countywide, even inside Corvallis, Philomath, and other city limits. Anyone renting a house, condo, or apartment for under a month must register as a lodging tax collector with the Chief Financial Officer within 15 days of starting business and can keep 5% of the tax collected to cover the paperwork.
Every lodging tax collector liable for collection and remittance of the tax imposed by this chapter may withhold 5% of all collected TLT revenues to cover the lodging tax collector's expense in collection and remittance of the tax. ... Every person engaging in, or about to engage in, business as an lodging tax collector, provider or intermediary of transient lodging located in Benton County shall provide a completed registration form to the Chief Financial Officer within 15 calendar days after commencing business.
Full Breakdown
100(15)(c) expressly covers houses, duplexes, multiplexes, cabins, condominiums, and apartment units used for occupancy by the general public, so a short-term rental booked directly or through a platform is taxed the same as a hotel room. 100(4) as a person other than the property owner who facilitates the sale of transient lodging, charges for occupancy, or collects rent on the owner's behalf, is treated as a lodging tax collector too. 300 requires every provider or intermediary of transient lodging in Benton County to submit a completed registration form to the Chief Financial Officer within 15 calendar days of starting business, listing the business name, address, and the transient lodging facility's address. 302 requires be prominently displayed at the rental so occupants can see it. 003, available for audit by the Chief Financial Officer. 400.
Violations & Fines
A lodging tax collector who fails to remit tax by the delinquency date owes a 10% penalty under § 39.500(2); if still unpaid 30 days later, a second 15% penalty applies under § 39.500(3); and a 25% fraud penalty applies if the Chief Financial Officer finds the nonpayment was intentional under § 39.500(4). Interest of ½ of 1% per month accrues on unpaid tax under § 39.501 until paid in full, and the Chief Financial Officer can estimate and assess the tax, interest, and penalties directly against a collector who fails to file a return under § 38.125's parallel procedure.
Frequently Asked Questions
Do I need to register my Airbnb or short-term rental in Benton County?
How much of the lodging tax can I keep for handling the paperwork?
What's the penalty if I pay my Benton County lodging tax late?
Sources & Official References
Other rules in Benton County
How Benton County compares: Cities with the Highest Short-Term Rental Taxes·Compare Benton County to another location·View the Oregon short-term rentals overview
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