Hotels & Lodging in Oregon (2026)
17 rules on the books across Oregon, 17 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.
Albany
Some RestrictionsIn the City of Albany, Oregon, every transient who occupies a hotel, motel, inn, bed and breakfast or vacation rental…
Read full rule →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 →Corvallis
Some RestrictionsThe City of Corvallis charges a 9 percent lodging tax on every stay under 30 days in a hotel, motel, short-term rental…
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 →Springfield
Some RestrictionsSpringfield, Oregon imposes a 4.5% transient lodging tax on every occupant of a hotel, motel, inn, RV space or…
Read full rule →Tigard
Some RestrictionsIn the City of Tigard, Oregon, every occupant of lodging pays a tax of two and a half percent of the rent charged by…
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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