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Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

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

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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".

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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.

PortlandOregon.gov 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.