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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

Extension Request Policy

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Transient Lodging Report Extension Request Policy

The Revenue Division may grant an extension of time to file and pay a monthly or quarterly transient lodging (TL) tax report if the request is made prior to the delinquent date of the return. The extension is granted for one calendar month. The extended due date will be the last day of the month following the month in which the report was originally due.  The extended delinquent date will be the day following the extended due date.  The provisions of Portland City Code 6.04.070.A will apply if the extended due date falls on a Sunday or legal holiday. 

The Division may deny any extension request for any reason, including, but not limited to, the Division's determination of good cause or if the operator has a history of abuse of this privilege.

3/25/2020                                                  signed by Scott Karter
_________________                         _____________________________________
Date                                                        Transient Lodgings Tax Program Manager


Adopted: 8/13/99 

Revised: 7/2002, 3/2020