Transient Lodging Tax Quarterly Report
Department of County Management
Finance & Risk Management Division - Treasury
Important Information
WHO MUST FILE:
Any person or entity whose business consists of the rental of any structure, or any portion of any structure that is occupied or intended or designed for transient occupancy for 30 days or less for dwelling (MCC 11.400)
WHEN TO FILE:
On or before the 15th of January, April, July and October of each year. Each commercial establishment must remit to the Director all taxes collected during the preceding quarter. (MCC 11.402)
NEED HELP:
Contact Multnomah County Treasury at (503)988-2323 or treasury@multco.us
Rental Agency Information
Year
Please select...
2020
2021
2022
2023
2024
2025
2026
Tax Return for Quarter:
Q1 Due April 15th
Q2 Due July 15th
Q3 Due October 15th
Q4 Due January 15th
First Name of Operator
Last Name of Operator
Email
Hotel/Motel Name
Phone Number
Tax ID Number
Oregon Business Registry ID
Physical Address
Street Address
City
State
Postal Code
Country
Mailing Address
Street Address
City
State
Postal Code
Country
Do you have Rentals classified as Incorporated or unincorporated? INCORPORATED: Rentals located in Portland, Gresham, Troutdale, Fairview and Wood Village. UNINCORPORATED: Rentals not located in a city within Multnomah County
Please select...
Incorporated
Unincorporated
Both Incorporated and Unincorporated Rentals
Gross Rentals
Report the gross amount of rental fees earned during the preceding quarter.
x
Gross Rentals
Report the gross amount of rental fees earned during the preceding quarter.
x
ITEMIZED DEDUCTIONS
(MCC 11.405)
Monthly Rentals
Rental fees collected over 30 days in duration for the preceding quarter.
x
Less Than $2 per day
Rent value of less than $2 per day
x
Monthly Rentals
Report the gross amount of rental fees earned during the preceding quarter.
x
Less Than $2 per day
Rent value of less than $2 per day
x
Federal Goverment
Any rental by a federal government employee renting a room for official government business
x
Emergency/Disaster
Rental provided on behalf of a person housed through an emergency shelter or disaster program paid from government assistance
x
Federal Goverment
Any rental by a federal government employee renting a room for official government business
x
Emergency/Disaster
Rental provided on behalf of a person housed through an emergency shelter or disaster program paid from government assistance
x
Uncollectables
Uncollectable rent per (MCC 11.403)
x
Intermediaries
Rentals through intermediaries
x
Uncollectables
Uncollectable rent per (MCC 11.403)
x
Intermediaries
Rentals through intermediaries
x
Total Deductions
Sum of all Itemized Deductions above
x
Total Deductions
Sum of all Itemized Deductions above
x
Taxable Rent
Total Deductions subtracted from Gross Rental Fees
x
Taxable Rent
Total Deductions subtracted from Gross Rental Fees
x
Incorporated
Multnomah County Tax
Multnomah County Tax (5.5%) of Taxable Rent
x
Operators Expense
Operators Expense (5%) of Multnomah County Tax
x
Incorporated Total
Unincorporated
6% tax for unincorporated
6% Unincorporated Tax
x
Multnomah County Tax
Multnomah County Tax (5.5%) of Taxable Rent
Operators Expense
Operators Expense (5%) of Multnomah County Tax
Unicorporated Total
Penalty and Interest
PENALTIES
See MCC 11.499
x
INTEREST:
See MC 11.420
x
BALANCE DUE:
I declare, under penalty of perjury, to the best of my knowledge and belief, the statements herein are complete and correct. I understand the County's acceptance of this return does not imply that this tax return is complete, accurate, or in compliance with Multnomah County Code requirements.
I agree
501 SE Hawthorne Blvd. Suite 531 Portland, Oregon 97214 Phone: 503-988-2323