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Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

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

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Occupancy Taxes

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: