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

Operators of short-term rentals inside Tigard collect and remit three distinct transient lodging tax streams. First, the Oregon state Transient Lodging Tax under ORS Chapter 320, currently set at 1.5%, is administered by the Oregon Department of Revenue; operators must register for a state TLT account and file quarterly returns. Second, the Washington County Transient Lodging Tax, set at 9% effective July 1, 2006, is administered by Washington County Finance under the county's TLT chapter; the county allows operators to retain a 5% service fee out of the 9% collected, and county filings are made directly to Washington County Finance (registration and remittance forms are available on the county's TLT page). Third, the City of Tigard local TLT codified in TMC Title 3, effective September 8, 2017, is set at 2.5% and is remitted directly to the City of Tigard Finance Department. Stays of fewer than 30 consecutive nights are taxable; stays of 30 or more consecutive nights are not transient lodging under ORS 320.300 and are exempt from all three TLT layers. Hosting platforms such as Airbnb and Vrbo have agreements covering some of these layers (Airbnb collects and remits Oregon state TLT and certain local TLTs on platform bookings), but direct-booked stays remain the operator's responsibility for collection and remittance. The city also charges its standard TMC Chapter 5.04 business license fee, which is not STR-specific. There is no codified Tigard STR application fee, no STR-specific inspection fee, and no dedicated STR per-room or per-night fee on top of the 2.5% local TLT.