Arts Tax: 503-865-4278
111 SW Columbia St, Suite 600, Portland, OR 97201
Hotel/motel and short term rental operators who rent rooms to guests for more than 7 days or if you advertize or market space for rent to the general public.
Within 15 days of the start of business
After registration, you will get a Certificate of Authority
Post the certificate in a obvious place, easily seen by guests
This certificate assures the guest you are authorized to collect the tax
The occupancy tax is assessed on the guest
Collected taxes are not available funds for your operations. You are required to segregate these funds to ensure they can be paid when due
If you take deductions on the tax report, you must retain supporting documents as proof. If the Revenue Bureau audits your records and you don't have appropriate documents to support the deductions, you, the operator, will be assessed the tax due, plus interest
On July 1, 2014 Airbnb began collecting the 11.5% Transient Lodging Tax on behalf of their hosts. Airbnb is reporting and remitting those funds to the City of Portland Revenue Bureau on a monthly basis.
If your reservations are through the Airbnb platform, you are required to register with the Transient Lodging Tax Program. However, you will not be required to submit Transient Lodging Tax reports as Airbnb is collecting and remitting the tax on your behalf
If your reservations are through Airbnb and / or any other booking system or with you directly, then you are required to register collect, and remit Transient Lodging Taxes to the City of Portland. Airbnb rents on or after July 1, 2014 are deducted on line 5 (other Allowable deductions) on the Transient Lodging Tax report.
Tax rate: 11.5%
2% fee on taxable rents paid by facilities with 50 or more rooms
TID funds used to promote Portland's leisure, travel and convention industries
Operators may pass this charge to the guest if separately stated on the guest bill as "2% Portland Tourism Assessment"