Eugene, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Transient lodging tax rate
- 4.5% of rent (EC 3.772(1))
- Collector's administrative fee
- 5% of net tax due (EC 3.772(2))
- Platform booking fee condition
- Only if STR is registered (EC 3.775)
- Return filing deadline
- Last day of month after quarter (EC 3.782)
- Willful violation penalty
- Up to $500 fine/6 months jail (EC 3.997)
Summary
Every Eugene short-term rental stay is subject to a 4.5% transient lodging tax under EC 3.772, collected by the host or the booking platform and remitted to the city. EC 3.775 blocks hosting platforms from even charging a booking fee unless the short-term rental is registered with the city at the time it's occupied.
3.772(1) Effective October 1, 2022, each occupant shall pay a TLT in the amount of four and one-half percent (4.5%) of the rent. The occupant shall pay the TLT with the rent to the transient lodging tax collector. ... 3.775 A hosting platform for short-term rentals may collect a fee for booking services in connection with short-term rentals only when those short-term rentals are lawfully registered as operators with the city at the time the short-term rental is occupied.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 20739, passed June 8, 2026).
Full Breakdown
5% of the rent an occupant pays for a stay of 30 days or less, effective October 1, 2022; the occupant pays the tax with the rent and amounts are rounded down to the nearest cent. 772(2) lets the transient lodging tax collector, meaning the host or the booking platform, keep 5% of the net tax due as an administrative fee for collecting and remitting it. 775 adds a rule aimed specifically at short-term rental hosting platforms: a platform may collect a booking fee for a short-term rental stay only if that rental is lawfully registered as an operator with the city at the time of occupancy, a provision the council amended by Ordinance 20731 on November 24, 2025.
800. 782 requires tax collectors to file a quarterly return and remit the tax by the last day of the month after each calendar quarter, with a 1% monthly interest charge on late remittances. The Eugene Code is current through Ordinance 20739, passed June 8, 2026.
Violations & Fines
Willfully violating any provision of EC 3.772 through 3.800, including failing to collect, remit, or accurately report the transient lodging tax, is a misdemeanor under EC 3.997 punishable by a fine of up to $500, up to six months in jail, or both. Late remittances also draw 1% monthly interest under EC 3.782(6), and the city can pursue delinquent tax collectors for the unpaid amount plus interest and penalties.
Frequently Asked Questions
How much is Eugene's short-term rental tax?
Can Airbnb or Vrbo charge a booking fee for an unregistered Eugene rental?
What happens if a host doesn't remit the lodging tax on time?
Sources & Official References
Other rules in Eugene
How Eugene compares: Cities with the Highest Short-Term Rental Taxes·Compare Eugene to another location·View the Oregon short-term rentals overview
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