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

Salem regulates whole-house short-term rentals under SRC 30.1100-30.1110 and owner-occupied accessory short-term rentals under SRC 30.1000-30.1010, but both categories answer to the same tax chapter. SRC 37.020 defines 'transient lodging' to include, among other lodging types, 'accessory short-term rental, short-term rental,... provided such occupancy is for a period of 30 days or less,' pulling every STR booking into the transient occupancy tax base alongside hotels and motels. SRC 37.030 sets that tax at nine percent of the rent charged by the operator, collected from the guest at the time rent is paid and remitted to the City.

SRC 30.1105(d) (short-term rentals) and SRC 30.1005(e) (accessory short-term rentals) each independently require the operator to comply with all of the applicable requirements of SRC chapter 37. The tax obligation attaches before the license does: SRC 30.050(a)(7)(E) requires a short-term rental license application to include a completed transient occupancy tax registration form, as required under SRC 37.070, and SRC 37.070 gives the Finance Officer ten business days after registration to issue a certificate of authority to collect the tax. Rent is due to the City monthly, by the last day of the month following collection (SRC 37.080), and late remittance draws a ten percent penalty, a further 25 percent penalty after 30 days of continued delinquency, and one percent monthly interest (SRC 37.090). Occupants who stay 30 consecutive days or more are exempt from the tax (SRC 37.060(a)).