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

5% state transient lodging tax on "any consideration charged for the sale, service or furnishing of transient lodging," calculated on the total retail price the guest pays, not just the base nightly rate. Under subsection (2) the tax becomes due the moment the guest's occupancy ends, and subsection (3)(a) puts the collection duty on whichever party, the short-term rental host or the booking platform, actually collects the rent from the guest; that collector may keep a 5% reimbursement charge under (3)(b) for handling the paperwork.

110. 308 exempts a short list of lodging types from the state tax, including hospital and long-term-care dwelling units, drug and alcohol treatment facilities, stays of 30 consecutive days or more by the same occupant, government-funded emergency shelter units, and nonprofit youth or church camps; notably, the everyday exemption for occupancy under 30 days a year does not apply once the unit is rented through a booking platform. 320 requires the Department of Revenue to refund the excess with interest, though the refund claim must be filed within two years of the original return's due date.

325 treats every dollar collected as held in trust for the state, and lets the Department pursue a distraint warrant, the same collection tool used for delinquent income taxes, against a collector who fails to remit.