Oregon Statewide Rule
Oregon Statewide Transient Lodging Tax for Short-Term Rentals
Key Facts
- State Tax Rate
- 1.5% of lodging price
- Threshold
- Stays under 30 days
- Filed With
- Oregon Dept. of Revenue
- Filing Frequency
- Quarterly
- Statute
- ORS 320.300-320.365
Summary
Oregon imposes a 1.5% statewide transient lodging tax on all short-term rentals under 30 days, applying universally to hosts and intermediaries regardless of city. Local lodging taxes may apply additionally.
320.305 Rate and computation of tax; total retail price; when tax due; collector reimbursement. (1)(a) A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging.
Full Breakdown
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.
Violations & Penalties
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.
Frequently Asked Questions
Does the Oregon state lodging tax apply on top of city taxes?
Who collects the tax for Airbnb or Vrbo bookings?
Are stays of 30 or more days exempt?
Sources
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