Arts Tax: 503-865-4278
111 SW Columbia St, Suite 600, Portland, OR 97201
Two taxes apply to Hotels / Motels and Short Term Rentals* in Portland:
City of Portland: 6% (5% to City general fund; 1% to Travel Portland), and
Multnomah County: 5.5% (2.5% Convention Center Phase II, .275% hotel operators, 2.725% Convention Center Phase I)
Additionally, facilities with 50 or more rooms are assessed:
2% Portland Tourism Improvement District fee paid by hotel on taxable rents
"Hotel" may pass this charge to the guest if separately stated on the guest bill as "2% Portland Tourism Assessment".
*Short Term Rentals:
Bed & Breakfast, Vacation Rental (owner / operator does not live at home) or "Home Stay" (owner / operator lives at home), use the new Short Term Rental Tax Report forms.