Arts Tax: 503-865-4278
111 SW Columbia St, Suite 600, Portland, OR 97201
FAQs for Portland & Multnomah County occupancy taxes on hotels/motels and short term rentals
Program Contact: Stephen Bouffard
Phone: 503-865-2857 | FAX: 503-823-5189
Mailing Address: City of Portland - TL, PO Box 8791, Portland, OR 97207
Transient Lodging Tax (TLT) accounts set up to report and remit TL taxes to the Revenue Division on a quarterly basis. The quarterly reporting schedule is provided on the reverse side of the TLT Quarterly Report.
However, Booking Agents, as defined in PCC 6.04.010 D are required to report and remit TL taxes to the Revenue Division on a monthly basis. If you are uncertain as to whether you are considered to be a Booking Agent by the City of Portland, please contact our office at 503-865-2857.
Call the Revenue Division at 503-865-2857.
The Revenue Division will only confirm that an operator is registered with the city. By law, no financial information will be provided.
Yes. There are five types of allowable exemptions:
Qualifying deductions are claimed on lines 2 – 5 of the tax report.
To get this exemption, a guest must be a current employee of a federal agency. The guest must be traveling on official business and their travel expenses, including the lodging bill, must be paid by the federal government, either directly, or by reimbursement.
Federal employees are defined as an employee of a federal governmental department, agency or instrumentality (e.g., IRS, FDA, US Forest Service, Bureau of Indian Affairs). By an act of Congress, additional exemptions are granted for employees of the American Red Cross, Amtrak, and Federal Credit Unions traveling on official business.
Federal employees do not work for the state, county, municipal or tribal government.
There is no exemption for federal contractors, as they are not employees of the federal government.
You must provide a copy (or allow a copy to be taken) of one or more of the following:
The hotel must keep all government employee documentation to support deduction taken on the tax report.
The Due Date is the date the tax report is due:
“On or before the 15th day of the month following each quarter of collection, a return for the preceding quarter’s tax collections shall be filed with the Bureau.” PCC 6.04.070 B
Quarterly Tax Report Due Dates:
1st Quarter: April 15
2nd Quarter: July 15
3rd Quarter: October 15
4th Quarter: January 15
The Delinquent Date is the date the report is late and penalty and interest charges are assessed:
“All amounts of such taxes collected by any operator are due and payable to the Tax Administrator on the 15th day of the following month for the preceding 3 months; and are delinquent on the last day of the month in which they are due. If the last day of the month falls on a holiday or weekend, amounts are delinquent on the first business day that follows.” PCC 6.04.070 A
Quarterly Tax Report Delinquent Dates
This is the date that reports are considered late and are charged penalties and interest:
1st Quarter: April 30
2nd Quarter: July 31
3rd Quarter: October 31
4th Quarter: January 31
Avoid penalties & interest: Postmark or deliver reports to the Revenue Division before the last day of the due date month
Remember: Collected taxes are not available funds for your operations. You are required to segregate these funds to ensure they can be paid when due.
No, like Portland and Multnomah County occupancy taxes, the TID assessment is calculated as gross rents less applicable exemptions, uncollectibles and deductions (Line 7, "Taxable / Assessable Rents" on the Transient Lodging tax report).
Here is an example of how the TID assessment is calculated on the tax report (per PCC 6.05.060):
|Line 1: Gross Rents||$50,000|
|Line 2: Minus Monthly Renter Exemption||$1,000|
|Line 3: Minus Federal Employee Exemption||$200|
|Line 4: Minus Uncollectible taxable rents||$0|
|Line 5: Minus Other allowable deductions||$2,500|
|Line 6: Total deductions (sum Lines 2-5)||$3,700|
|Line 7: TID Assessable Rents (Line 1 minus Line 6)||$46,300|
Line 10: TID Assessment (Line 7 x .02) (In this example: $46,300 x .02)
In cases where a tax payment exceeds the amount of tax due, the City will notify the operator in writing that they have a credit. Credits must be claimed on the next tax report. Unclaimed credits will not be automatically applied.
In cases where an operator has been notified by the City that they have a credit, the operator must claim that credit on their next tax report. Credits are to be claimed on line 15 of the tax report.
Yes. The City of Portland Revenue Division is reviewing the changes to the State of Oregon Transient Lodging Tax law regarding the new reporting requirements for Online Travel Companies (OTC). Operators will be notified of changes to the City’s Transient Lodging Tax (TLT) reporting requirements and will be issued new reporting forms to accommodate any changes.
Effective for the third quarter 2015, operators who take reservations from OTC’s will begin to report OTC rents as an Allowable Deduction if the taxes are being directly remitted to the Revenue Division by the OTC’s. As a result, operators are required to keep a monthly schedule detailing the gross rents being claimed by each separate OTC, beginning July 1, 2015. This monthly schedule must be attached to the Transient Lodging Tax report each reporting period.
As a reminder, the 2% Portland Tourism Improvement District (TID) Assessment is an assessment on the hotel, not the guest. Requirements regarding the TID assessment are not affected by the change in Oregon law. OTC rents are not an Allowable Deduction for the purposes of calculating the TID assessment. New reporting forms will allow operators to correctly calculate the TID based upon Gross Rents (including OTC rents) less Other Allowable Deductions.
|Online Travel Companies (OTC) Name||Effective Date|
|Hotel Tonight, Inc.||07/01/15|
|Trip Network Inc.||07/01/15|
|Booking Agents Name||Effective Date|
|Tourico Holidays, Inc.||01/01/15|
Beginning July 1, 2014, Airbnb began collecting the 11.5% combined City of Portland and Multnomah County Transient Lodging Tax on reservations made through the Airbnb platform. Airbnb is remitting the Transient Lodging Tax to the City on behalf of operators (hosts) on a monthly basis.
If you rent space exclusively through the Airbnb platform, then you are required to register with the Transient Lodging Tax program. Please visit our website to access the TL Registration form at: www.portlandoregon.gov/revenue/article/34924. For months booked entirely through Airbnb, you are not required to submit Transient Lodging Tax reports to the City.
If you rent space through Airbnb and any other reservation platform, then you are required to both register with the Transient Lodging Tax program and to collect, report and remit Transient Lodging taxes to the city on a quarterly basis. You will be remitting the Transient Lodging taxes collected on the reservations made using other reservation platforms. Note: Airbnb rents are deducted on line 5 (Other Allowable Deductions) of the quarterly reporting form. Please visit our website to access the TL Quarterly Reporting form at: https://www.portlandoregon.gov/revenue/29560.
Booking Agents, as defined in PCC 6.04.010 D, and Online Travel Companies (as of July 1, 2015) are required to report and remit TL taxes to the Revenue Division on a monthly basis. The monthly reporting schedule is provided on the reverse side of the new Online Travel Company (OTC) / Booking Agent Monthly Reporting Form. If you are uncertain as to whether you are considered to be a Booking Agent by the City of Portland, please contact our office at 503-865-2857.
You are required to register with the Transient Lodging Tax program. You must begin collecting and remitting Transient Lodging taxes as of July 1, 2014. Note: Airbnb rents are only deductible beginning with the third quarter of 2014. Airbnb is not an allowable deduction before the third quarter of 2014. Please visit our website to access the TL Quarterly Reporting form at: https://www.portlandoregon.gov/revenue/29560.
Please contact the Bureau of Development Services www.portlandoregon.gov/bds for information regarding Short Term Rental permits or call 503-823-7300.