Portland short-term rental operators must collect and remit a combined 11.5% Transient Lodging Tax: 6% Portland city tax under PCC Chapter 6.04, plus a 5.5% Multnomah County tax (3% county + 2.5% Metro/Visitor Facilities). Hosting platforms (Airbnb, Vrbo) typically collect and remit on behalf of operators. State lodging tax of 1.5% is additional.
Portland City Code Chapter 6.04 (Transient Lodgings Tax) imposes a 6% tax on the room charge for any lodging of less than 30 consecutive days, including short-term rentals. Multnomah County imposes an additional 5.5% Transient Lodging Tax under Multnomah County Code Chapter 11.300 (3% county general + 2.5% county/Metro Convention and Visitor Facilities Trust Account). Oregon imposes a 1.5% Statewide Transient Lodging Tax under ORS 320.305 collected by the Oregon Department of Revenue. The total combined rate on a Portland short-term rental is therefore 13.0% (6 + 3 + 2.5 + 1.5). Under ORS 320.350 and Portland's voluntary collection agreements, the major hosting platforms (Airbnb, Vrbo) collect and remit Portland and county lodging taxes on behalf of hosts. Hosts must still register with the Portland Revenue Division and file returns even when the platform collects. Direct-booked stays are the operator's responsibility to collect and remit. Operators must also have an ASTR permit (PCC 33.207) and a Portland Business License Tax registration.
Failure to collect or remit triggers Portland Revenue Division audit, 25% failure-to-file penalty, 1.5%/month interest, and possible ASTR permit revocation. Multnomah County and Oregon DOR pursue their portions separately. Willful evasion may be a misdemeanor under PCC 6.04.
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