Two taxes apply to Hotels / Motels and Short Term Rentals* in Portland:

• City of Portland: 6% (5% to City general fund; 1% to Travel Portland), and

• Multnomah County: 5.5% (2.5% Convention Center Phase II, .275% hotel operators, 2.725% Convention Center Phase I)

Additionally, facilities with 50 or more rooms are assessed:

• 2% Portland Tourism Improvement District fee paid by hotel on taxable rents

• "Hotel" may pass this charge to the guest if separately stated on the guest bill as "2% Portland Tourism Assessment".

*Short Term Rentals:

• Bed & Breakfast, Vacation Rental (owner / operator does not live at home) or "Home Stay" (owner / operator lives at home), use the new Short Term Rental Tax Report forms.

• Short Term Rental FAQ's