Medford, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- STR tax rate
- 11% of rent, same as hotels
- STR inclusion
- Defined in § 8.801(1)(c)
- Small-rental exemption
- Under 30 rental days per year
- Registration window
- Within 15 days of starting to rent
- Remittance deadline
- Last day of each month
- Late penalty
- 100% of tax due, plus interest
Summary
Medford's Transient Lodgings Tax Ordinance defines "transient lodging" to include houses, cabins, condominiums and apartment units rented for temporary occupancy, so short-term rental hosts owe the same 11% tax as hotels under City Code § 8.802. A narrow exemption in § 8.805(3) excuses a private residence rented to the public for fewer than 30 days per year.
(1) “Transient Lodging” means: ... (c) Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units that are used for temporary human occupancy. ... [8.802(1)] A tax of eleven percent (11%) is imposed on any consideration rendered for the sale, service or furnishing of transient lodging. ... [8.805] No tax imposed under this ordinance shall be imposed upon: ... (3) Transient Lodging in a private residence that is used by members of the general public for temporary human occupancy for fewer than 30 days per year;
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 2026-32, passed May 6, 2026).
Full Breakdown
803(1)). 807(1)). 806). 805(3) carves out one narrow exemption: a private residence used by the general public for temporary occupancy for fewer than 30 days total per year owes no tax at all. That threshold is measured across the whole year, not per booking, so a host who rents out a room or unit on 30 or more days in a calendar year loses the exemption and must collect the tax on every stay. 805(6)).
Violations & Fines
A short-term rental operator who fails to timely register, file, or remit the tax faces the same penalty as any other lodging tax collector: 100% of the tax due added on top of the tax itself, plus interest for every month the amount stays unpaid, and an additional penalty if the Chief Financial Officer finds fraud or intent to evade the tax (§ 8.808(1)-(3)). The tax collected is a debt owed to the City by both the host/platform and the guest until it is paid, and unpaid amounts can be pursued as a lien (§ 8.803(2), § 8.762). Operators may petition the City Council to waive a penalty for good cause (§ 8.808(6)).
Frequently Asked Questions
Do short-term rentals in Medford have to charge the lodging tax?
Is there an exemption for renting out a spare room occasionally?
Who has to register a short-term rental with the City of Medford for tax purposes?
What happens if a Medford short-term rental doesn't pay the lodging tax?
Sources & Official References
Other rules in Medford
How Medford compares: Cities with the Highest Short-Term Rental Taxes·Compare Medford to another location·View the Oregon short-term rentals overview
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