The combined City of Portland and Multnomah County Transient Lodgings tax is self-reported, like federal and state income taxes.
Quarterly reports are due on the fifteenth day of the month following the end of each quarter (April 15, July 15, October 15, and January 15).
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.
The delinquent date is the date when penalty and interest charges are assessed.
The delinquent date is the last day of the month following the end of each quarter (i.e., if a tax report is due April 15, it must be postmarked before April 30).