Every Oregon short-term rental owes the state transient lodging tax of 1.5 percent under ORS 320.305. Rentals within Salem also owe the City's 9 percent transient occupancy tax under SRC Chapter 37.
The state transient lodging tax applies statewide, including unincorporated Marion County, and is remitted to the Oregon Department of Revenue. On top of that, a Salem short-term rental collects the City's transient occupancy tax of 9 percent of total gross rents, which includes non-refundable charges such as cleaning and pet fees, under Salem Revised Code Chapter 37. Booking platforms like Airbnb collect and remit the state tax on the host's behalf, but the operator remains responsible for the Salem city tax registration and filing.
Under-collecting or failing to remit lodging taxes exposes operators to penalties, interest, and enforcement under SRC 37.190 and state law.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
marion-county-or
Marion County has no ordinance banning backyard composting, and no permit is needed for a home compost pile. It must not become a nuisance, attract rodents o...
marion-county-or
Marion County has no ordinance banning or specifically regulating residential artificial turf. Installation on private property is generally allowed. Check d...
marion-county-or
Marion County does not require any particular plants and does not ban native or xeric landscaping. Ornamental landscape grasses that are not a fire or traffi...
marion-county-or
Oregon law lets you collect rain and snowmelt from a rooftop or other artificial impervious surface without a water right. Marion County has no ordinance ban...
marion-county-or
Marion County itself sets no residential watering schedule. In Salem, the Public Works Director may curtail water use whenever a supply shortage or emergency...
marion-county-or
All of Marion County outside city limits is a weed control district. Landowners must destroy designated noxious weeds and stop them from seeding. Inside the ...
See how Marion County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.