Arts Tax: 503-865-4278
111 SW Columbia St, Suite 600, Portland, OR 97201
On July 30, 2014, the Portland City Council passed Ordinance No. 186736. This ordinance permits short term rentals in residential zones when the rental is also the proprietor's primary residence. If you operate this type of short term rental, you need to obtain a permit from the Bureau of Development Services. Please visit www.portlandoregon.gov/bds or call 503-823-7300 for permitting information.
Operating a short term rental is also considered operating a business that must be registered with the City of Portland Tax Division. Register online at www.portlandoregon.gov/biztax, selecting the "File or Pay" online option or by calling 503-823-5157 for business registration information.
Beginning July 1, 2014, Airbnb began collecting the 11.5% Transient Lodging Tax on behalf of their hosts. Beginning February 1, 2015, FlipKey and TripAdvisor began collecting the 11.5% Transient Lodging Tax on behalf of their hosts. Airbnb, FlipKey and TripAdvisor are reporting and remitting those funds to the City of Portland Revenue Division.
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).
Please contact the Bureau of Development Services www.portlandoregon.gov/bds for information regarding Short Term Rental permits or call 503-823-7300.