Oregon, OH Short-Term Rentals: Taxes & Fees (2026)

09 of the Oregon Codified Ordinances requires every short-term rental operator, defined as anyone offering a dwelling or accessory structure for consideration for up to thirty consecutive days through a hosting platform, to hold a Building and Zoning operating permit before renting. The application process folds in a tax check: operators must submit their application to the Building and Zoning Department and register with the city's Department of Taxation, and the application package must include a certificate of tax and public utility compliance or evidence of an active payment plan.

00, due with every application, and an approved permit is valid for one year from issuance and may be renewed annually for another cycle of review. 09(a)(6)B lets the Commissioner of Building and Zoning deny a new registration, deny a renewal, or revoke an existing operating permit if the operator is not in good standing with the City of Oregon Income Tax Division. A denied or revoked applicant can appeal to the City Administrator within ten business days, but the burden is on the operator to prove the city's decision was arbitrary or unreasonable, and the City Administrator's ruling is final. Operators must also display the permit number on every advertisement of the rental. The ordinance took effect under Ordinance 084-2024, passed May 13, 2024.