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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

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Ordinance Change FAQs

Program Contact: Danny DeSelle
Phone: 503-865-2857 | FAX: 503-823-5189
Mailing Address: City of Portland - TL, PO Box 8791, Portland, OR 97207

 

Frequently asked questions:

 

Frequently asked questions:

What was the effective date of the ordinance changes passed by City Council?

  • Ordinance #189028 impacts all booking made on or after August 1, 2018 and amends the Portland Tourism Improvement District. The change amends the TID to include all Hotels/Motels, as defined in Section 6.05.020, and all Short-Term Rental Hosts who use Booking Agents to advertise or accept reservations within the Portland City limits.

  • Ordinance #189031 impacts all bookings on or after August 1, 2018 for Booking Agents and Short-Term Rental Hosts. The $4/Night Fee will be assessed each night a guest rents a room and is separate from the Transient Lodging Tax already being remitted. 

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I'm a commercially (Land-Use or Conditional-Use) zoned Bed and Breakfast. Am I subject to the $4 Nightly Fee?

No. A commercially zoned Bed and Breakfast reports the same way as a Hotel/Motel. Commercially zoned Bed and Breakfasts ARE subject to pay the TID for bookings made on or after August 1, 2018 due to the TID ordinance change affecting Hotels/Motels.

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I'm a Short-Term residential rental host and take some payments directly. Am I subject to the $4 Nightly Fee AND the TID?

Yes. If you are a Short-Term Rental host that accepts all payments directly, you are required to collect the 11.5% combined City of Portland and Multnomah County Transient Lodging Tax on reservations and collect the 2% Portland Tourism Improvement District (TID) Assessment separately, effective for bookings made on or after August 1, 2018. In addition, every Host or Transient Lodging Intermediary is responsible for collecting and remitting to the city a fee of $4 per night for each Short-Term booking not already remitted directly by a platform (Airbnb, HomeAway, etc.). This fee is due each night on any occupancy (e.g. two separate rooms booked by one guest would be assessed $4; two separate rooms booked by two separate guests would be assessed $4 each)

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What should I do if the form is calculating the TID amount owed on stays booked prior to August 1, 2018 but not paid until after August 1, 2018? Is the Nightly Fee amount calculated automatically as well? How do I fix this?

The form has been updated to allow for the preparer to reduce amounts in this scenario (e.g. stay booked in July 2018 but payment/tax received in September 2018) from Line 10a of the Short-Term Rental Quarterly and Monthly report. The $4/Night Fee can be adjusted by the form preparer to properly reflect Fees only applicable to amounts paid post August 1, 2018.

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The platform I use (Airbnb, HomeAway) is remitting the tax and Nightly Fee for my rental. Do I need to file anything separately?

Not if all bookings are made through a directly remitting platform (complete list of remitting Booking Agents/Platforms). Platforms like Airbnb and HomeAway are remitting the tax and fee on your behalf on the “Booking Agent Monthly Report”. Online Travel Companies like Expedia, Priceline, etc. that book rooms on behalf of Hotels/Motels use the “Online Travel Company (OTC) Monthly Report”.

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My Hotel/Motel has less than 50 rooms. Am I subject to the TID Ordinance change?

  • Yes. Ordinance #189028 amended the Portland Tourism Improvement District to include all Hotels/Motels including those with less than 50 rooms, effective on all bookings made on or after August 1, 2018.

  • If the Hotel/Motel files a Quarterly Transient Lodging Tax report, the Revenue Division has allowed for July 2018 to be filed separately using the Monthly Report. For any bookings prior to August 1, 2018 with tax not collected until after August 1, 2018 (e.g. stay booked July 1, 2018 but tax not collected until November 1, 2018) the TID amount charged should be deducted from the TID total owed.

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What's the purpose of the Nightly Fee being assessed?

The Housing Bureau has concluded short-term rentals advertised on online platforms like Airbnb, HomeAway, etc. are adversely impacting housing availability in Portland. City Council has determined that additional investments are needed for affordable housing and homelessness services. The revenue generated from the Nightly Fee will be used to fund affordable housing and homelessness initiatives in the Portland area.

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