Oregon's landscape offers a diverse array of short-term rental options that cater to every kind of traveler, from the rugged coastlines and scenic beaches of the Pacific Ocean to the lush forests and majestic mountains inland. These rentals provide a unique opportunity to explore Oregon's natural beauty and vibrant cities like Portland, Bend, and Eugene, offering a more personal and intimate experience than traditional hotel stays. Local regulations vary by city and county, aiming to balance the thriving tourist industry with community needs and housing availability. As such, visitors are encouraged to research and comply with local guidelines. Whether it's a cozy cabin near Crater Lake, a beachfront house in Cannon Beach, or a trendy apartment in the heart of Portland, Oregon's short-term rentals offer the perfect base for adventure, relaxation, and experiencing the state's rich culture and outdoor activities.

In Oregon, there isn't a singular statewide definition of short-term rentals (STRs) that applies across all jurisdictions, short-term rental (STR) regulations vary by locality, reflecting the diverse approaches taken by different cities and counties within the state.

In Eugene, a short-term rental is defined similarly to other jurisdictions, focusing on rentals of fewer than 30 consecutive days. Key regulations include the requirement for the owner/operator to register the STR, providing their name, the rental address, whether the rental is owner-occupied, and local contact information. This registration process is mandatory within the city limits of Eugene.

Dayton follows its own set of regulations which typically include local zoning ordinances, permitting requirements, and specific operational guidelines to ensure STRs are integrated into the community without causing disruptions. These regulations often cover aspects such as occupancy limits, safety standards, and tax obligations.

In Salem, the regulations are geared towards maintaining neighborhood integrity and safety. The city requires STR operators to obtain a permit, adhere to zoning laws, and comply with health and safety standards. This includes ensuring that the property has the necessary safety equipment like smoke detectors and fire extinguishers, and maintaining insurance coverage appropriate for STR use.

While the City of Portland defines a short-term rental as a home or a portion of a home rented for fewer than 31 consecutive days and has detailed rules regarding residency requirements, occupancy limits, and permitting, Washington County currently does not regulate STRs due to financial constraints and other priorities despite community discussions about potential regulations.

The length of stay that defines a short-term rental (STR) is generally considered to be less than 30 nights. This duration categorizes the accommodation as transient lodging, distinguishing it from longer-term rentals. Such a definition is consistent across various local jurisdictions within the state, although specific regulations regarding short-term rentals, including length of stay, can vary by city or county.

In Oregon, the state lodging tax is 1.5% of the amount charged for transient lodging. This tax supports the Oregon Tourism Commission programs. Local governments may also impose their own lodging taxes, and the state can administer these upon agreement. Providers and intermediaries of transient lodging are responsible for collecting and remitting this tax. Returns and payments for the state and participating local governments are due quarterly.

Filing and Remittance Information:

• Returns and Payments: Due on or before the last day of the month following the end of each calendar quarter. i.e March 31, June 30, September 30, and December 31.
• Filing: Use Revenue Online to file your lodging tax return. No login is required. Select "File a Return" and choose "File form OR-TLT."
• Penalties: A 5% penalty for late payments, increasing to 20% if not filed within 30 days of the due date. Interest is added to any unpaid tax.

For more detailed information on the state lodging tax and filing instructions, visit the Oregon Department of Revenue.