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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

Short Term Rental Tax Reports and Instructions


Important: Some systems experience calculation errors when using the self-calculating reports.  
You should always review and confirm all computations when using 
the self-calculating reports to ensure there are no calculation errors.

Our forms were programmed to use Acrobat Reader - not Preview - 
please open and use the form in Acrobat Reader

Attention Chrome Users: By default, Chrome uses a built-in PDF viewer to open PDFs.  This will cause a calculation error in the Transient Lodging reporting forms.  If you have disabled the built-in PDF viewer, Chrome will use Adobe Acrobat or Adobe Reader to display PDFs.  You must use Adobe to get a correctly calculated Transient Lodging reporting form.  You should chose Adobe Acrobat or Adobe Reader as your default PDF viewer in Chrome.  Here's how:

  • 1.) Enter chrome://plugins into your address bar.
  • 2.) Scroll down to either Adobe Acrobat or Adobe Reader (you will only see them if you have them installed).
  • 3.) Click the Enable link.

If you're having problems with our forms, please visit our Frequently Asked Questions page.

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).

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 August 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

Short Term Rental Tax Quarterly Report and Instructions

Calculated occupancy tax report form for quarterly filers

Short Term Rental Tax Monthly Report and Instructions

Calculated occupancy tax report form for monthly filers