Skip to Main Content View Text-Only

Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Occupancy Taxes

Two taxes apply to vacation rentals, hotels, & B&B room 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".


Heartbleed Security Notice

A serious security vulnerability known as "Heartbleed" was recently discovered in OpenSSL, a popular software library commonly used by many websites on the internet to encrypt communication between a user's computer and a web server. is NOT affected by this vulnerability as it does not use the OpenSSL software library. Please rest assured we are dedicated to protecting your security on this website.