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Office of Management & Finance

Revenue Bureau

Revenue is being re-organized under the Bureau of Revenue and Financial Services.

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Short Term Rentals

Short Term Rentals


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.

Beginning 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 made using Airbnb exclusively, 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 reporting and remitting the tax on your behalf.
  • If your reservations are made using Airbnb and / or any other booking system or with you directly, then you are required to register, report and remit transient lodging taxes to the city.  Airbnb rents on or after July 1, 2014 are deducted on line 5 (Other Allowable Deductions) of the Transient Lodging Tax report.

Filing:

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).

Frequently Asked Questions:

Short Term Rental FAQ's

Short Term Rental Permits:

Please contact the Bureau of Development Services www.portlandoregon.gov/bds for information regarding Short Term Rental permits or call 503-823-7300.