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

Chapter 8.04, the Lodging Tax chapter, defines a lodging facility in Section 8.04.010(1) broadly enough to reach short-term rentals: any structure or portion of a structure occupied for short-term dwelling, lodging or sleeping purposes, expressly including a house, condominium, cabin or apartment, so long as the occupancy runs less than 30 days. Section 8.04.020 sets the tax at 9 percent of the total retail price paid for that occupancy, including all charges other than taxes, rounded down to the nearest cent. The tax is a debt the occupant owes the City until paid to the lodging tax collector, who must enter it on the collector's records at the time rent is collected; if rent is paid in installments, a proportionate share of the tax is due with each installment.

Section 8.04.030 makes every lodging tax collector, whether a homeowner renting a single unit or a lodging intermediary such as a booking platform that collects the rent, responsible for collecting the tax and filing a quarterly return with the City of Corvallis Finance Department. Interest under Section 8.04.080 accrues at the rate set under ORS 305.220 for each month or partial month a return is late, and a late-filing penalty follows the amount provided under ORS 314.400, merging into the tax owed. Stays of 30 consecutive days or more, paid by the same occupant throughout, are exempt under Section 8.04.050.