Oregon Statewide Transient Lodging Tax for Short-Term Rentals

Under ORS 320.300 to 320.365, Oregon levies a 1.5% state lodging tax on the total retail price paid for transient lodging of fewer than 30 consecutive days. The tax applies to hotels, motels, vacation rentals, B&Bs, RV parks, and short-term rental platforms. Transient lodging providers and intermediaries (Airbnb, Vrbo, etc.) must register with the Oregon Department of Revenue, collect the tax from guests, and remit quarterly. The tax funds Oregon Tourism Commission programs. Local jurisdictions may impose additional lodging taxes on top of the state rate, but the state rate applies universally.

Failure to register, collect, or remit the lodging tax may result in penalties, interest, and assessments by the Oregon Department of Revenue under ORS chapter 305 enforcement provisions.