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The City of Portland, Oregon

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

More Contact Info

Hotel / Motel Tax Reports and Instructions

Quarterly Remittance Schedule 

Quarter Due Date Delinquent Date
Q1: First Quarter (tax collected in January, February & March) April 30 May 1
Q2: Second Quarter (tax collected in April, May & June) July 31 June 1
Q3: Third Quarter (tax collected in July, August & September) October 31 November 1
Q4: Fourth Quarter (tax collected in October, November & December) January 31 February 1

Monthly Remittance Schedule 

Month Due Date Delinquent Date Month Due Date Delinquent Date
January February 28 March 1 July August 31 September 1
February March 31 April 1 August September 30 October 1
March April 30 May 1 September October 31 November 1
April May 31 June 1 October November 30 December 1
May June 30 July 1 November December 31 January 1
June July 31 August 1 December January 31 February 1

Hotel / Motel Tax Monthly Report and Instructions

Calculated occupancy tax report form for monthly filers

Hotel / Motel Quarterly Tax Report and Instructions

Calculated occupancy tax report form for quarterly filers