Salem, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 9% of rent charged (SRC 37.030)
- Applies to
- Short-term and accessory short-term rentals alike
- Remittance deadline
- Monthly, by last day of following month
- Late penalty
- 10% then 25% after 30 days, plus 1%/mo interest
- Exemption
- Stays of 30+ consecutive days
- Enforcing office
- City Finance Officer (SRC 37.025)
Summary
Salem taxes short-term rentals the same as hotels: SRC 37.020 defines 'transient lodging' to expressly include both 'short-term rental' and 'accessory short-term rental,' so every STR host owes the city's nine percent transient occupancy tax on rent collected for stays of 30 days or less. STR license applicants must also submit a completed transient occupancy tax registration form before the City will issue their license.
Sec. 37.020: "Transient lodging or transient lodging facility means any structure or premises... used, occupied, intended, or designed for transient occupancy for 30 days or less for dwelling, lodging, or sleeping purposes, and includes, but is not limited to, any hotel, motel, inn,... accessory short-term rental, short-term rental, manufactured dwelling,... provided such occupancy is for a period of 30 days or less." Sec. 37.030: "For the privilege of occupancy in any transient lodging, each transient shall pay a tax in the amount of nine percent of the rent charged by the operator." Sec. 30.1105(d): "The operator of a short-term rental shall comply with the applicable requirements of SRC Chapter 37."
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 26 Update 1).
Full Breakdown
1010, but both categories answer to the same tax chapter. 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. 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. 1005(e) (accessory short-term rentals) each independently require the operator to comply with all of the applicable requirements of SRC chapter 37. 070 gives the Finance Officer ten business days after registration to issue a certificate of authority to collect the tax. 090). 060(a)).
Violations & Fines
Failing to remit the nine percent tax by the monthly deadline triggers a ten percent delinquency penalty on the amount due, and a second 25 percent penalty if the remittance is still unpaid 30 days later, plus one percent monthly interest on the unpaid balance (SRC 37.090). The Finance Officer can issue a deficiency determination reaching back three years, and the City Attorney may sue in court to collect delinquent STR occupancy tax, penalties, and interest (SRC 37.100, 37.120).
Frequently Asked Questions
Do short-term rental hosts in Salem pay hotel tax?
When is Salem's short-term rental occupancy tax due?
Does an STR license application require proof of tax registration?
Sources & Official References
Other rules in Salem
How Salem compares: Cities with the Highest Short-Term Rental Taxes·Compare Salem to another location·View the Oregon short-term rentals overview
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