Program Contact: Stephen Bouffard
Phone: 503-865-2857 | FAX: 503-823-5189
About the Tax
Lodging establishments are required by Portland and Multnomah County Transient Lodgings Tax Laws to collect a total of 11.5% occupancy taxes from guests. Lodging establishments send reports with the taxes collected to the Revenue Division.
Of the 11.5% tax collected, 6% goes to the City of Portland: 5% to the General Fund and 1% to Travel Portland. The remaining 5.5% goes to Multnomah County: 2.5% to the Convention Center Phase II, .275% to hotel/motel operators, and 2.725% to Convention Center Phase I and related operations.
If you are staying in a hotel with 50 or more rooms, you may also be charged 2% for the Portland Tourism Improvement District, but only if it's listed separately on your bill as "2% Portland Tourism Assessment".
When are guests exempt from the tax?
- Monthly Renter Exemption
- If you stay for more than 30 consecutive days, you will stop paying the tax and any taxes collected in the 1st 30 days should be returned to you. You do not pay any taxes as long as there are no breaks in your stay.
- Government Exemption
- Federal government employees travelling on official federal government business are exempt from paying the tax if they can provide the hotel with:
- Employment verification (government ID)
- Travel orders (including statements authorizing travel on agency official letterhead)
- Government exemption certificate (includes tax exemption card issued by the State Department)
- Federal employees are employees 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.
- There is no exemption for federal contractors or employees of the state, county, municipal or tribal governments
I shouldn't have been charged. Can I get a refund?
The City may issue a refund when
- A guest pays the tax; and
- The tax has already been reported to and deposited by the City; and
- It is determined that the tax was collected in error; and
- Less than 3 years have passed since the date of payment.
- Request a refund in writing, stating the reason(s) for the refund. You must include your receipts that show when and where you stayed, and the tax you paid
- Mailing address: City of Portland - TL, P.O. Box 8791, Portland, OR 97207
- Prior to issuing a refund, the Division will perform an audit of the lodging establishment to verify records
The lodging establishment may issue a refund when:
- The tax has been collected and it is later determined that the guest stays in the room for more than 30 consecutive days
- The operator should refund all previously collected taxes
- The operator is responsible for reporting the collection and refund on their tax report
- If the operator erroneously collected the tax and has already submitted the tax report to the City, then the guest must apply for a refund from the City instead of the lodging establishments.