Multnomah County collects a Transient Lodging Tax (TLT) for lodging businesses in the county outside Portland city limits. The county TLT is 5.5% for unincorporated areas. Oregon State TLT is 1.5% (ORS 320.300). Gresham has its own 8% city TLT in addition.
Multnomah County Transient Lodging Tax applies to all transient lodging (under 30-day rentals) in Multnomah County outside the City of Portland: 5.5% county TLT (composed of a 5% base, 1% surcharge, and 3% Visitor Facilities surcharge — note the 11.5% total cited elsewhere includes Portland's additional taxes). The county collects TLT for lodging businesses outside Portland; Portland lodging businesses remit separately to Portland Revenue Division. Oregon State TLT: 1.5% (ORS 320.300). Gresham adds its own 8% city TLT. Quarterly filing required. Register with Multnomah County treasury at treasury@multco.us. Even though entire-home STRs are generally not permitted in unincorporated areas, any lawful transient lodging must collect and remit all applicable taxes.
Non-remittance: back taxes + 5 to 25% penalty + interest. Oregon DOR audit authority. City fines for unregistered operators.
Multnomah County, OR
Multnomah County has no countywide leaf blower ordinance. Portland adopted a phased gas leaf blower ban under City Code Title 18 and Ordinance 191370 (2022),...
Multnomah County, OR
Commercial vehicles on county-maintained roads in unincorporated Multnomah County are subject to Oregon state commercial vehicle regulations (ORS Title 59, O...
Multnomah County, OR
Driveways in unincorporated Multnomah County that access county roads require an approach permit from Multnomah County Land Use and Transportation. Vehicles ...
Multnomah County, OR
Multnomah County does not have a specific RV parking ordinance for unincorporated areas beyond Oregon state law. Oregon state law (ORS 197.493) addresses RV ...
Multnomah County, OR
Parking on county-maintained roads in unincorporated Multnomah County is governed by Oregon state traffic laws and county road rules. Abandoned vehicles may ...
Multnomah County, OR
Multnomah County enforces abandoned vehicle rules under MCC 14.700 on county roads and unincorporated areas. Portland PCC 16.30 applies within city limits. O...
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