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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

Short Term Rental Tax Reports and Instructions

Important: Some systems experience calculation errors when using the self-calculating reports.  
You should always review and confirm all computations when using 
the self-calculating reports to ensure there are no calculation errors.

Our forms were programmed to use Acrobat Reader - not Preview - 
please open and use the form in Acrobat Reader

Attention Chrome Users: By default, Chrome uses a built-in PDF viewer to open PDFs.  This will cause a calculation error in the Transient Lodging reporting forms.  If you have disabled the built-in PDF viewer, Chrome will use Adobe Acrobat or Adobe Reader to display PDFs.  You must use Adobe to get a correctly calculated Transient Lodging reporting form.  You should chose Adobe Acrobat or Adobe Reader as your default PDF viewer in Chrome.  Here's how:

  • 1.) Enter chrome://plugins into your address bar.
  • 2.) Scroll down to either Adobe Acrobat or Adobe Reader (you will only see them if you have them installed).
  • 3.) Click the Enable link.

If you're having problems with our forms, please visit our Frequently Asked Questions page.

Use the new Short Term Rental tax forms if you are a Bed & Breakfast, Vacation Rental (owner / operator does not live at home) or "Home Stay" (owner / operator lives at home).

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

Short Term Rental Tax Quarterly Report and Instructions

Calculated occupancy tax report form for quarterly filers

Short Term Rental Tax Monthly Report and Instructions

Calculated occupancy tax report form for monthly filers