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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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Definition of Taxable Rent

Transient Lodging Program Revenue Bureau License and Tax Division 

Definition of Taxable Rent

Portland City Code 6.04.010 M. (Definition of Rent) states:

“Rent” means the consideration charged… for the occupancy of space in a hotel…valued in money, goods, labor, credits, property, or other consideration….

Portland City Code Section 6.04.010 J. (Definition of Occupancy) states:

“Occupancy” means the use or possession, or the right to the use or possession for lodging or sleeping purposes….

A taxable rent payment for lodging includes but is not limited to the following:

  1. Rent payments for transient occupancy.
  2. Rent payments received from “no show” billings.
  3. Rent which is a portion of a “package plan”. Please note that “rent” shall be the same charge made for rent of the identical room when it is not a part of a package plan (per Transient Lodgings Tax Law Section 6.04.010 N.).
  4. Any payment for additional guests.
  5. Any payment for additional beds (rollaway and/or crib).
  6. Any payment for pets staying in the same room as the Transient Lodger.
  7. Any “trade-out” for room rent (defined as a payment for rent received in goods, services or any other valuable consideration).

All above receipts are required to be included as Gross Rents to be reported on line 1 of the Transient Lodgings Tax Quarterly Report. Transient Lodgings Tax is required to be collected on all amounts defined as taxable rent payments. Failure to collect appropriate Transient Lodgings Tax will result in audit assessments for additional tax and interest.

Adopted: February 20, 1997

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