Who is subject to the tax?
Multnomah County Transient Lodging Tax (TLT) is a tax imposed on each transient for the occupancy of any hotel or rental accommodation. Registration is not required. Operators subject to the tax must follow the instructions below to file and remit payment to the appropriate entity.
Each transient lodging operator must pay a tax of 11.5% which is comprised of a base rate of 5%, a surcharge of 1%, a second surcharge of 3% for Visitor Facilities and Excise Tax Fund Intergovernmental Agreements, and a third surcharge of 2.5% for Visitor Facilities and Excise Tax Fund Intergovernmental Agreements.
Chapter 11.400 Transient Lodging Tax Code
Exemptions
- Occupation for more than 30 successive calendar days
- Any person who pays for lodging on a monthly basis
- Any occupant whose rent is less than $2 per day
- Any rental of the facility that is incidentally used for the owner's use
- Any federal government employee renting for official government business
- Any recreational vehicle park space or campground
- Any person housed through an emergency shelter or disaster program paid from government assistance
- Any hospital room, medical or mental health facility, convalescent home, home for aged people, or government owned and operated public institution
Where to file and remit payment?
Multnomah County collects the Transient Lodging Tax for lodging businesses in Multnomah County, but are not in the City of Portland. To determine if your lodging business is located in Multnomah County or the City of Portland: www.portlandmaps.com
Lodging businesses that are also located in the City of Portland are required to collect and remit 6% City tax to the City of Portland in addition to the 5.5% for the Multnomah County Transient Lodging Tax. If your business owes the City of Portland Lodging tax, both taxes (11.5%) are collected by the City of Portland. To file your Transient Lodging Tax for businesses located within Portland City limits: www.portland.gov/revenue/business-tax Contact: biztaxhelp@portlandoregon.gov Phone: (503) 823-5157
Hotels, Motels, and Short-term rentals located in Multnomah County are required to collect and remit 5.5% tax on all rentals. If your lodging business is not located in the City of Portland, but is located within Multnomah County, the 5.5% tax is collected by Multnomah County. Contact: multco.treasury@multco.us Phone (503) 988-2323
City of Gresham lodging rentals are subject to a 8% transient lodging tax. greshamoregon.gov/lodging-tax Contact: Ann.Travers@GreshamOregon.gov Phone (503) 618-2325