Hotels & Lodging in Oregon (2026)
13 rules on the books across Oregon, 13 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Beaverton
Some RestrictionsBeaverton charges a 4% transient lodging tax on hotel, motel, and short-term rental stays under 30 consecutive days, on…
Read full rule →Bend
Some RestrictionsThe City of Bend taxes hotel, motel and inn occupancy at 10.4 percent of rent under Bend Code § 12.05.015, effective…
Read full rule →Benton County
Some RestrictionsHotels, motels, and inns in Benton County, including inside the city limits of Corvallis, Philomath, Albany, Adair…
Read full rule →Clackamas County
Some RestrictionsClackamas County taxes short stays: any hotel, motel, bed and breakfast, or short-term rental in the unincorporated…
Read full rule →Eugene
Some RestrictionsEugene charges a 4.5% transient lodging tax on every hotel, motel, short-term rental, and RV or tent stay under 30…
Read full rule →Gresham
Some RestrictionsGresham taxes overnight stays at hotels, motels and short-term rentals alike under its Transient Lodging Tax, with the…
Read full rule →Hillsboro
Some RestrictionsHillsboro charges a 3% Transient Lodging Tax on hotels, motels, inns, RV/tent sites, and short-term rental houses or…
Read full rule →Lane County
Some RestrictionsGuests who rent a Lane County hotel room, motel unit, or short-term rental for less than 30 days pay a combined 10%…
Read full rule →Medford
Some RestrictionsMedford imposes an 11% transient lodging tax on hotel, motel and inn occupancy under City Code § 8.802, collected by…
Read full rule →Multnomah County
Some RestrictionsMultnomah County charges an 11.5% transient lodging tax on stays of 30 days or less in hotels, motels, and short-term…
Read full rule →Portland
Some RestrictionsPortland charges a 6 percent transient lodgings tax on rent for any hotel or short-term rental stay of 30 days or less…
Read full rule →Salem
Some RestrictionsSalem imposes a nine percent transient occupancy tax on every hotel, motel, and other transient lodging stay of 30 days…
Read full rule →Washington County
Some RestrictionsWashington County taxes every hotel, motel, and inn stay at 9% of rent under its Transient Lodging Tax ordinance (WCC…
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