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Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

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

More Contact Info

Hotel / Motel Tax Reports and Instructions

Quarterly Remittance Schedule 

Quarter Due Date Delinquent Date
Q1: First Quarter (tax collected in January, February & March) April 15 April 30
Q2: Second Quarter (tax collected in April, May & June) July 15 July 31
Q3: Third Quarter (tax collected in July, August & September) October 15 October 31
Q4: Fourth Quarter (tax collected in October, November & December) January 15 January 31

Monthly Remittance Schedule 

Month Due Date Delinquent Date Month Due Date Delinquent Date
January February 15 February 28 July August 15 August 31
February March 15 March 31 August September 15 September 30
March April 15 April 30 September October 15 October 31
April May 15 May 31 October November 15 November 30
May June 15 June 30 November December 15 December 31
June July 15 July 31 December January 15 January 31

Hotel / Motel Quarterly Tax Report and Instructions

Calculated occupancy tax report form for quarterly filers

Hotel / Motel Tax Monthly Report and Instructions

Calculated occupancy tax report form for monthly filers