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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 Rentals

Short Term Rentals

On July 30, 2014, the Portland City Council passed Ordinance No. 186736. This ordinance permits short term rentals in residential zones when the rental is also the proprietor's primary residence.  If you operate this type of short term rental, you need to obtain a permit from the Bureau of Development Services.  Please visit or call 503-823-7300 for permitting information.

Operating a short term rental is also considered operating a business that must be registered with the City of Portland Tax Division. Register online at, selecting the "File or Pay" online option or by calling 503-823-5157 for business registration information.

Beginning July 1, 2014, Airbnb began collecting the 11.5% Transient Lodging Tax on behalf of their hosts. Beginning February 1, 2015, FlipKey and TripAdvisor began collecting the 11.5% Transient Lodging Tax on behalf of their hosts. Airbnb, FlipKey and TripAdvisor are reporting and remitting those funds to the City of Portland Revenue Division.

  • If your reservations are made using Airbnb, FlipKey and/or TripAdvisor exclusively, you are required to register with the Transient Lodging Tax Program.  However, you will not be required to submit Transient Lodging Tax reports as Airbnb is reporting and remitting the tax on your behalf.
  • If your reservations are made using Airbnb, FlipKey, TripAdvisor and / or any other booking system or with you directly, then you are required to register, report and remit transient lodging taxes to the city.  Airbnb rents on or after July 1, 2014, FlipKey and TripAdvisor rents on or after February 1, 2015 are deducted on line 5 (Other Allowable Deductions) of the Transient Lodging Tax report.


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).

Frequently Asked Questions:

Short Term Rental FAQ's

Short Term Rental Permits:

Please contact the Bureau of Development Services for information regarding Short Term Rental permits or call 503-823-7300.